我国现阶段采取的个人所得税分类课税模式最大的弊端是公平性不足,应及早改革。世界上公认的最公平的综合课税模式,我国尚不具备其条件。现阶段我们应采取混合课税模式,更具体地说应该采取交叉型混合课税模式。 The biggest drawback of the taxonomy of individual income tax adopted at the present stage in our country is the lack of fairness and the reform as soon as possible. The most equitable and comprehensive taxation model recognized in the world does not yet have its conditions in our country. At this stage we should adopt the hybrid taxation model, more specifically, the cross-hybrid taxation model.