作为调节再分配的重要工具,个人所得税发挥着调节个人收入、促进社会公平的作用。工资薪金所得减除费用标准调整为1600元,已于2006年1月1日起施行。但1600元的免征额仍然不尽合理,不够人性化。参照美国,澳大利亚等国家的成功经验对我国个人所得税的改革启示如下：我国个人所得税应缩减税率级数,拉大税级距；应更加明确规定税前可扣除费用项目。 As an important tool for regulating redistribution, personal income tax plays a role in regulating personal income and promoting social equity. The salary and payroll remuneration standard was adjusted to 1,600 yuan, which came into effect on January 1, 2006. However, the amount of exemption of 1,600 yuan is still not reasonable enough and not humane enough. With reference to the successful experiences of the United States, Australia and other countries, the enlightenment to our personal income tax reform is as follows: China’s personal income tax should be reduced to a series of tax rates and the tax level should be widened; and the pre-tax deductible expenses should be more clearly defined.