我国现行个人所得税采用分类征收制,由于在税制模式、税率方面存在不足,无法体现税收横向公平及纵向公平。可借鉴单一税理论在我国进行个人所得税改革。单一税简化征管,扩大税基,有利于实现横向公平。单一税采用单一税率,由于高免征额的存在可发挥累进税率的作用,有利于实现纵向公平。 In our country, the current personal income tax adopts the tax collection system. Due to the deficiencies in the tax model and tax rate, horizontal and vertical taxation can not be reflected. Can learn from the single tax theory in our country personal income tax reform. The simplification of tax administration by a single tax and the broadening of the tax base are conducive to the realization of horizontal equity. The use of a single tax rate for a single tax can play the role of a progressive tax rate due to the existence of a high exemption amount and is conducive to the realization of vertical equity.