由于税制模式、费用扣除、税收优惠和税收征管等方面存在问题,我国现行个人所得税制在组织财政收入和调节收入差距方面日益暴露出功能缺陷,应及时予以改革完善。本文认为,改革的近期目标是适时采用综合与分类相结合的模式,从长远看,应选择综合所得税制。 Owing to the problems of taxation model, deduction of expenses, preferential tax treatment and tax collection and administration, the current personal income tax system in our country increasingly exposes functional defects in the organization of fiscal revenue and adjustment of income disparity and should be promptly reformed and perfected. This paper argues that the immediate goal of the reform is to adopt a combination of comprehensive and classifications in a timely manner. In the long run, a comprehensive income tax system should be selected.