系统分析了目前个人所得税制存在的税基模糊、税率不合理、申报模式单一、税收监管不到位等问题,认为个税税制改革要从拓宽税基入手,重新测算构建新的税率和税收级次,实行综合与分类相结合,引入家庭按年申报等措施,在更多关注公平原则的同时,不能将个税税制变得过于复杂化,避免纳税成本的大幅提高。 This paper systematically analyzes the current tax issues such as the fuzzy tax base, unreasonable tax rate, single declaration mode and inadequate tax supervision. It considers that tax reform should start with broadening the tax base and re-calculate the new tax rates and tax levels , The combination of comprehensiveness and classification, the introduction of annual declaration by families and other measures should be taken. While paying more attention to the principle of fairness, the tax system can not be overly complicated and substantial tax cost savings can be avoided.