本文从个人所得税的课税模式、税率、费用扣除标准三个方面 ,分析了我国现行个人所得税法规所存在的问题 ,以探究我国个人所得税税款流失、调节居民收入贫富差距力度不够的原因 ,并针对个人所得税法规的缺陷 ,提出改善建议 ,以期我国个人所得税的征收能够有效实现其增加财政收入、调节居民收入水平的税收目的 This paper analyzes the existing problems of the current personal income tax laws and regulations in our country from three aspects: the taxation mode, the tax rate and the deduction standard of the personal income tax so as to probe into the reasons of the loss of the personal income tax in our country and the inadequate adjustment of the income gap between the poor and the rich, And for the personal income tax laws and regulations flaws, put forward suggestions for improvement, with a view to China’s personal income tax collection can effectively achieve its revenue increase, adjust the income level of residents for tax purposes