本文对我国自开征个人所得税以来的历次改革进行了梳理,并运用萨巴蒂尔和马兹曼尼安的政策执行综合模型,从政策要解决的问题、政策本身以及政策的技术支持角度分析了个人所得税修改政策,指出本次调整仍属微调,并未妥善解决税收公平问题,应妥善协调各方需求,最大程度回应调节收入分配的政策目标。 This paper reviews the previous reforms that have taken place in China since the introduction of personal income tax, and uses Sabatier and Mazmanian’s comprehensive policy implementation model to analyze the problems to be solved by the policy, the policy itself and the policy support Pointed out that this adjustment is still fine-tuning and did not properly solve the problem of tax fairness. We should properly coordinate the needs of all parties and respond to the policy objective of adjusting income distribution to the maximum extent possible.