20世纪90年代以来,随着经济全球化、一体化进程不断加快,美国主导的旨在通过降低税负以吸引资本、人才流入的个人所得税改革浪潮席卷全球。个人所得税改革呈现出新特点:税制逐渐由复杂转向简化;课税模式由综合课征向分类税制回归;二元税制在北欧部分国家实行;单一所得税制在中东欧转轨经济体国家兴起;课税单位在部分国家从家庭转向个人。按照中共十八届三中全会确定的“逐步建立综合与分类相结合的个人所得税制”的改革方向,必须准确定位个人所得税的功能,遵循循序渐进、降低制度改革成本、兼顾公平与效率原则,建议分三步加快推进我国个人所得税制的改革与完善。 Since the 1990s, with the globalization of economy and the acceleration of the process of integration, the wave of the reform of personal income tax that inflows of talents has swept the world with the leading role of the United States aimed at attracting capital by lowering the tax burden. The reform of personal income tax presents new characteristics: the tax system gradually turns from complex to simplification; the taxing model returns from comprehensive taxation to classified taxation; the dual taxation system applies to some countries in Northern Europe; the single income tax system rises in countries with economies in transition to Central and Eastern Europe; In some countries units from the family to individuals. According to the reform direction set forth in the Third Plenary Session of the 18th CPC Central Committee, we must accurately define the function of personal income tax and follow the principle of gradual and orderly progress, lowering the cost of system reform, taking into account the principle of equity and efficiency It is suggested that China reform and improve its personal income tax system in three steps.