我国现行的个人所得税自1994年实施以来一直沿用至今,虽然随着经济社会的发展,个人所得税也在与时俱进、不断改革,但是在本质上满足社会的需求还有一定距离。目前中国实行的是分类分项所得税制,税率设计复杂。因此应该逐步向分类与综合相结合的税制模式过度,减少税率级次、降低最高税率,实行指数化调整等。 Since the implementation of personal income tax in our country, it has been in use since its implementation in 1994. Although personal income tax is advancing with the times and reforming constantly with the development of economy and society, there is still a long way to meet the needs of society in essence. At present, China implements a taxonomy of classified income tax with a complicated tax rate design. Therefore, it is necessary to gradually shift over to the taxation model of combining classification with comprehensiveness, reduce the tax rate level, lower the maximum tax rate and implement exponential adjustment.