我国个人所得税已成为一个主体税种,自1980年开征以来,随着社会经济的发展,惠民政策的需要,经过六次修改和调整。到目前,工资、薪金所得由九级超额累进税率调整为七级超额累进税率,简化了级距,降低了起始税率,与国际相比,仍存在一定差距。本文就如何解决存在的问题,使之更趋于合理,进行了分析。 Since the introduction of the personal income tax in China in the 1980s, with the development of society and economy, the need for the policy of benefiting the people has been revised and adjusted six times. Up till now, the wage and salary income have been adjusted from nine over-advanced tax rates to seven over-advanced tax rates, which has simplified the graduation distance and lowered the initial tax rate. Compared with the international situation, there is still a certain gap. This article on how to solve the existing problems, make it more reasonable and conducted an analysis.