现行个人所得税无论是在调节分配,还是在增加财政收入等方面都发挥了良好的社会经济效益。但由于我国加入世贸组织以及经济的高速增长,个人所得税制度在实践中也暴露出一些不容忽视的矛盾与问题,如分类征收办法、扣除标准设计、征管手段等已不能适应当前经济发展的需要。因此,要结合当前实际,借鉴国外一些成功的经验与做 The current personal income tax has played a very good social and economic benefits both in terms of adjusting distribution and in increasing financial revenue. However, due to China’s accession to the WTO and the rapid economic growth, the personal income tax system also exposes some contradictions and problems that can not be ignored in practice. For example, the tax collection method, standard design, and collection and management tools can no longer meet the needs of the current economic development. Therefore, we should learn from the successful experiences and practices of other countries in light of the current situation