个人所得税因它具有的筹集财政收入、公平社会财富分配、维持宏观经济稳定及缓解社会矛盾的功能 ,使它成为世界上大多数国家 ,尤其是发达国家的主要税种 ,甚至在很多国家已经成为主体税。中国个人所得税自 1980年起形成至今已有 2 0余年 ,在这段时间里 ,由于通货膨胀、人民生活水平提高及收入来源增多等因素 ,使得中国现行个人所得税制度在课税模式、基本税率、费用扣除及税收征管方面均暴露出很多问题 ,认清这些问题和不足有助于更好地对现行个人所得税制度进行改革和完善。 Because of its function of raising fiscal revenue, equitable distribution of social wealth, maintaining macroeconomic stability and alleviating social conflicts, the personal income tax has made it the main tax type in most countries in the world, especially in developed countries, and has even become the main body in many countries tax. China’s personal income tax has been in existence for more than 20 years since 1980. During this period, due to inflation, the improvement of people’s living standard and the increase of income sources, the current personal income tax system in China has made a significant difference in the taxation model, basic tax rate, Expenses deducted and tax collection and management are exposed many problems, to recognize these problems and deficiencies will help to better the current personal income tax system reform and improvement.