1我国的个人所得税应该实行综合课征制度在关于个人所得税课征模式的讨论中,很多学者坚持认为我国的个人所得税应该实行综合课征制度。笔者也执此观点,认为综合所得课税模式克服了所得分类课征制度下分项含糊不清的缺点,能够较好体现“量能负担”的原则。有利于增加税收收入,促 1 China’s personal income tax should implement a comprehensive levy system In the discussion on the levy model of personal income tax, many scholars insist that China’s personal income tax should implement a comprehensive levy system. The author also holds the view that the comprehensive income tax model overcomes the shortcomings of the sub-items under the tax-based classification system, which can better reflect the principle of “quantity and affordability”. Help to increase tax revenue, promote