我国个税改革应以“公平优先、兼顾效率”为原则,将“公平分配”目标放在首位。个人所得税改革关乎每个人的切身利益,在目前已有的三种个税征缴模式中,我国应采用哪种模式?如何实现公平课税?又有哪些措施可以保证效率目标的实现等,成为人们关注的话题。 In our country, a tax reform should give priority to “fair distribution” with the principle of “fair prioritization and efficiency”. The reform of personal income tax has something to do with the vital interests of each individual. Which model should China adopt in the three current tax collection models? How to achieve fair taxation? What measures can be taken to ensure the realization of the efficiency target? People are concerned about the topic.