最优所得税理论一诞生,就受到了广泛关注.一些学者用不同模型阐述了最优所得税理论.虽毋须严格按照这些模型来设计我国的个人所得税制度,但其模型所体现的税制设计理念或思想对现阶段我国个人所得税制度的设计具有一定的参考价值.“,”Optimal income taxation theory has attracted considerable attention since its birth. Some scholars have explored this theory with various models. Although it is unnecessary to design China's personal income tax system pursuant to this theory, the concept and philosophy embodied in these models still offer a reference for designing personal income tax system in China.