市场经济越发达,个人所得税在政府运作和居民生活中扮演的角色越重要。税率表的结构和累进性程度是决定个人所得税效率和公平的核心内容。本文力图结合我国实际,在规范分析的基础上,给出一个激励相容约束条件下的相关估计模型,为改革和优化目前我国个人所得税制提供可行的路径和方案。 The more developed a market economy, the more important the role of personal income tax will be in government operations and in the life of residents. The structure and the degree of progressiveness of the tax scale is the core of determining the efficiency and fairness of personal income tax. Based on the normative analysis, this paper tries to provide a relevant estimation model under the condition of incentive compatibility constraints, and provide feasible ways and solutions for reforming and optimizing the present personal income tax system in our country.