个人所得税作为国家收入的重要来源之一的一种税收,主要针对自然人所征收的税收,其作用为调节收入分配差异、促进社会和谐稳定的发展,而在发达国家个人所得税称为主体税种。现今我国个人所得税的总体以及增长趋势来看,我国的个人所得税比重也在不断的上升,但是在比重不断上升的同时也存在着许多问题,制度的问题是整个社会都认同的。那么我们从怎样完善我国个人所得税税制模式入手,在此基础上分析历史上的个人所得税以及跟国际上发达国家的比较进行研究,探讨出更适合我国现状的税制以及需要的环境。 Personal income tax, as one of the important sources of national income, is a kind of tax mainly aimed at the tax levied by natural persons. Its role is to regulate the differences in income distribution and promote the development of social harmony and stability. In developed countries, personal income tax is called the principal tax. At present, the personal income tax in China as a whole and the trend of growth point of view, China’s personal income tax is also rising, but the proportion of rising but also there are many problems, the problem of the system is recognized by society as a whole. Then we start with how to improve our personal income tax system. On the basis of this, we analyze the history of personal income tax and compare with the developed countries in the world to find out the tax system and the environment that suits our status quo.