我国的个人所得税课税制度与西方国家相比，不仅建立较晚，而且制度本身也存在一定问题。现行个人所得税制度的建设和具体实施，已远远落后于我国经济改革发展的步伐。只有进行彻底改革才能真正发挥个人所得税增加国家财政收入、调节个人收入之间的差距、缓解社会分配不公、维? Compared with the western countries, the tax system of personal income tax in our country is not only established later, but also the system itself has some problems. The current construction and implementation of the personal income tax system has lagged far behind the pace of China’s economic reform and development. Only when we carry out thorough reforms will we be able to truly use personal income tax to increase state revenue, adjust the gap between individual incomes, and ease social inequities and threats.