随着我国经济的发展和公民收入的增加,个人所得税已不只与极少数高收入者有关,而是与千千万万的公民息息相关。关于我国个人所得税改革一直是理论界和实务界探讨的热点题。我国个人所得税的发展只能定位于初级阶段,亟须修正完善。在立法上应加快步伐。在税制的选择上,应逐步由分类所得税制向混合所得税制演进,以使其征收管理更加趋于科学、规范和合理。 With the development of our economy and the increase of citizens’ income, personal income tax has become more than just a handful of high-income earners, but is closely linked with millions of citizens. About China’s personal income tax reform has always been a hot topic for theorists and practitioners. The development of personal income tax in our country can only be located in the primary stage and it is in urgent need of amendment and perfection. We should speed up the pace of legislation. In the choice of the tax system, the income tax system should be gradually evolved from the taxation system to the mixed income tax system to make it more scientific, standardized and reasonable.