随着我国社会经济迅速发展，人民生活水平不断提高，个人收入分配差距逐步显现，要求公平分配、缩小收入差距的呼声越来越高，在此背景下，如何更好地发挥个人所得税调节收入分配的作用显得尤为重要。本文从完善个人所得税征管办法入手，思考我国个人所得税在人们消费水平日益? With the rapid socio-economic development in our country, the people’s living standard has been constantly improved, the personal income distribution gap has gradually emerged, and calls for fair distribution and narrowing the income gap have become louder and louder. Under this background, how can we better utilize personal income tax to regulate income distribution? The role is particularly important. This article starts with perfecting the method of collection and management of personal income tax and ponders over the increasing level of personal income tax in China.