富有竞争力的个人所得税制不仅吸引着高技能人才,也在吸引资金方面发挥着极大的能量。我国应借鉴国外增强个人所得税竞争力的做法,降低最高边际税率、调整费用扣除方法、改革税收优惠、加强国际税收合作,从而增强我国个人所得税的国际竞争力。 A competitive personal income tax system not only attracts highly skilled personnel but also exerts tremendous energy in attracting funds. Our country should learn from foreign countries to enhance the competitiveness of personal income tax practices, reduce the maximum marginal tax rate, adjust the cost deduction method, reform tax incentives, strengthen international tax cooperation, thereby enhancing the international competitiveness of China’s personal income tax.