一、个人所得税制本身存在的问题 (一)我国现行个人所得税采用“分类所得税”计征模式,对纳税人的不同所得项目分别按规定税率计算征税。这种计征模式,虽然能够简化税额的计算手续,但是,难以掌握纳税人的总体收入水平和负担能力。例如(1)纳税人甲在某单位上班,5月份取得工资薪金所得2000元,那么,他应缴个人所得税为90元。(2)纳税人乙5月份取得工资1000元,同时给某单位提供技术服务,获取报酬2000元,那么他当月应缴工资 First, the personal income tax system itself (a) China’s current personal income tax using “classified income tax” levy mode, the taxpayers of different income items were calculated at the required tax rates. Although this tax collection model can simplify the tax calculation, it is difficult to grasp the taxpayer’s overall income level and affordability. For example: (1) A taxpayer to work in a unit, made in May wage and salary income of 2,000 yuan, then, he should pay personal income tax of 90 yuan. (2) If the taxpayer B obtained a salary of 1,000 yuan in May and at the same time provided technical services to an entity and obtained a remuneration of 2,000 yuan, then he should pay his salary in that month