在现今贫富差距日趋扩大的背景下,越来越多的人把目光投向了个人所得税制度。新税制的实施虽然对免征额及税率结构进行了适当调整,但仍然存在许多不足和需要改进的地方。本文根据2011年的个人所得税改革,分析我国新个税改革存在的主要问题并提出改进意见。 With the widening gap between rich and poor nowadays, more and more people are turning their attention to the personal income tax system. Although the implementation of the new tax system for tax exemption and tax rate structure has been properly adjusted, but there are still many deficiencies and areas for improvement. Based on the personal income tax reform in 2011, this article analyzes the main problems existing in China’s new tax reform and puts forward some suggestions for improvement.