未来我国个人所得税制改革的方向是分类综合的税制模式基本已成理论界共识.该文认为,近中期我国个人所得税制的功能定位应为财政收入和分配调节功能并举,宜采用并立型的分类综合个人所得税模式,并就具体的税制设计提出了较为详细的方案.“,”Consensus has been reached in the theoretical world that the orientation of individual income tax reform in China should be a classified and comprehensive system.This paper argues that functions of individual income tax in China should be achieving the simultaneous targets of ensuring fis- cal revenue and adjusting income distribution during the re- cent and medium terms.Correspondingly,a compatible clas- sified and comprehensive individual income tax system should be adopted.This paper also offers a detailed design plan of such an income tax system.