个人所得税是目前增长最快的税种之一,是政府调节经济活动的重要经济杠杆和调节收入分配的重要工具。我国现行个人所得税的功能存在着比较严重的缺失问题,限制了其作用的发挥。在分析个人所得税的效率和公平功能后,探讨了这两大功能缺失的现象和原因, 并在此基础上对今后个人所得税改革的原则提出了三个方面的建议。 Personal income tax is one of the fastest growing taxes at present, an important economic lever that the government regulates economic activities and an important tool for adjusting income distribution. The function of the current personal income tax in our country is experiencing a serious deficiency, which limits its role. After analyzing the efficiency and fairness of personal income tax, this paper explores the phenomena and causes of these two missing functions, and on this basis, puts forward three proposals for the principle of personal income tax reform in the future.