近年来,我国经济发展速度较快,同时人民的收入水平也在快速增加,多元化收入的来源日益增加。个人所得税作为调节收入分配的重要工具,在税制结构中越发有着举足轻重的地位,但近些年来个人所得税的征收模式无法适应我国各方面的发展,改革的必要性日益增大,该文主要诠释了我国个人所得税征管的模式现状,我国个人所得税征管模式存在的问题进行总结,对国外的先进经验进行了借鉴,对我国个人所得税征收模式的改革提出了一些思考。 In recent years, the economy of our country has been developing at a relatively fast pace. At the same time, the income level of the people is also rapidly increasing, and the sources of diversified income are increasing day by day. As an important tool to adjust income distribution, personal income tax plays an increasingly important role in tax structure. However, in recent years, the mode of collection of personal income tax can not meet the needs of all aspects of our country and the necessity of reform is increasing. The status quo of personal income tax collection and management in our country, the problems existing in the collection and management of personal income tax in our country are summed up, the advanced experience of foreign countries is referenced, and some suggestions on the reform of personal income tax collection in our country are put forward.