目前,我国基尼系数为0.42,超过世界警界值。全国地区收入、行业收入差距明显拉大,我国已成为世界上贫富差距最大的几个国家之一。目前,我国个人所得税制尚不完善,税收对收入分配调节力度小,过高的个人收入得不到有效调控,严重影响个人所得税法制功能的发挥。笔者拟通过阐述个人所得税的现状,就存在的问题提出建议,为我国个人所得税制度改革提供借鉴。 At present, China’s Gini coefficient is 0.42, exceeding the world police value. The gap between the income and the industry in the entire country has been obviously widened. China has become one of the few countries with the widest gap between the rich and the poor in the world. At present, the personal income tax system in our country is not yet perfect, and tax revenue has little effect on the distribution of income. Therefore, the excessively high personal income can not be effectively controlled and seriously affected the legal system of personal income tax. I intend to expound the status quo of personal income tax, put forward suggestions on the existing problems, and provide reference for the reform of the personal income tax system in our country.