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2011年我国个人所得税法修正案有三个突出特点；存在四个方面问题。建议今后个税每年调整一次。为了杜绝个税征收中的跑冒滴漏现象，应采取六项应对措施。在个人所得税从分类征收向家庭综合征收转向中，家庭超计划生育人口、义务教育阶段的子女教育、医疗支出、房屋租金不宜作为个税减免的依据；但赡养老人即便是赡养非亲非故的老人，以及慈善捐款应作为个税减免的依据。“,”There are three remarkable characteristics and four problems of the amendments to individual income tax of 2011. I suggest that the individual income tax system should be amended every year. In order to prevent tax evasions, we should take six measures. In the transformation from classified taxation to comprehensive family taxation of individual income tax, there are four as- pects that should not be considered for tax reduction and exemption., off-the-book babies, expense for the children during compulsory education period, medical expenditure and housing rent. While the expense of supporting the elderly, even the elderly having no blood relations, and charitable donation should be regarded as the evidence of individual income tax reduction and exemption.