一、个人所得税改革的必要性我国现行个人所得税法自1994年施行以来，随着征收管理工作的不断加强，个人所得税收入逐年增长，到2001年已发展成为我国工商税制中的第四大税种。个人所得税调节个人收入分配、组织财政收入的职能日益突出。但随着社会经济形势的发展，也逐步暴露 I. The Necessity of Personal Income Tax Reform Since the implementation of the Individual Income Tax Law of the People’s Republic of China in 1994, personal income tax income has been increasing year by year with the continuous strengthening of collection and management. By 2001, the personal income tax law has become the fourth largest tax in our country’s industrial and commercial tax system. Personal income tax to regulate personal income distribution, the organization of financial revenue functions have become increasingly prominent. However, with the development of social and economic situation, it is gradually exposed