个人所得税又被称为“罗宾汉税种”,担负调节社会财富分配、防止贫富差距过大的重任.与两百多年前相比,现今各国个人所得税制度更加人性化.该文从税率、税基、税收征管等方面对“金砖四国”①个人所得税制度进行比较分析,并为我国个人所得税改革提供经验及借鉴.“,”Individual income tax is also named Robin Hood tax whose responsibility is to regulate social wealth distribution and to prevent excessive gap between the rich and the poor.Current individual income tax system of all nations is gaining more humanization compared to 200 years ago.The paper compares the individual income tax systems of BRICs, including tax rate, tax base and tax collection and administration etc, to provide experience and reference for further reform of China''s individual income tax.