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本文从改革我国个人所得课税制度的必要性、论述原有个人所得课税制度由三个法律、法规组成、但随着形势的发展已暴露出一些矛盾和问题。这次通过调整将更趋规范、统一和完善。进而介绍了个人所得税法修改的原则和作了哪些方面内容的修订，包括：将中国公民、外藉人员和个体工商户合为一体成为一个税法，调整了税率，统一并调整了扣除额，统一了个人所得税法的计征办法以及修改后体现调节收入和缓解分配不公的税收政策。最后指出税制改革关键在于宣传、贯彻和执行，不仅要总结征管经验，依法办事，依率计征，更要有有关部门的密切配合，它将为促进我国社会主义市场经济的发展，发挥其应有的积极作用。
From the necessity of reforming the tax system of personal income in our country, this article discusses that the existing personal income tax system consists of three laws and regulations, but some contradictions and problems have emerged as the situation develops. This adjustment will be more standardized, unified and perfect. Then it introduces the principle of the amendment of the individual income tax law and the revision of what has been done, including: combining Chinese citizens, foreign workers and individual industrial and commercial households into one tax law, adjusting the tax rate, unifying and adjusting the deductions and unification The method of calculating the individual income tax law and the revised tax policy reflecting the adjustment of income and alleviating the unfair distribution. Lastly, it points out that the key of taxation reform lies in its propaganda, implementation and execution. It not only needs to sum up its experience in tax collection and management and act in accordance with laws, but also requires the close cooperation between relevant departments. It will give full play to its role in promoting the development of China’s socialist market economy Some positive effect.