现行个人所得税制自实施以来,在组织财政收入和调节收入分配方面均发挥了积极的作用,但由于在模式选择和税制设计等方面还存在一些不合理之处,也容易在税收筹划的名义下形成合法避税。本文从个人所得税常用的筹划方式出发,归纳这些方法的共性,探究其产生的内在机制,并提出相应改进措施。 Since the implementation of the current personal income tax system, it has played an active role in organizing the fiscal revenue and adjusting the distribution of income. However, due to some unreasonable aspects in terms of model selection and tax system design, it is also easy to make tax planning under the name Form a legal tax shelter. Based on the common planning methods of personal income tax, this article summarizes the commonness of these methods, explores the internal mechanism of the methods and puts forward the corresponding improvement measures.