由于课税模式、费用扣除、税收优惠和征管方面的问题 ,我国现行的个人所得税制在组织收入和调节收入分配方面日益暴露出严重的功能缺陷 ,与当前的社会经济生活的不相适应的矛盾也日益突出。因此 ,必须实现课税模式的适时转变 ,同时在税收扣除、税收优惠和征收管理等方面进行相应的规范和完善 Owing to the problems of taxation model, deduction of expenses, preferential tax treatment and collection and management, the current personal income tax system in our country increasingly exposes serious functional defects in the organization income and adjustment of income distribution, which is incompatible with the current social and economic life It is also increasingly prominent. Therefore, it is imperative to achieve a timely transition of the taxation model and at the same time regulate and improve it in terms of tax deductions, tax incentives and collection management