摘要:随着改革开放的深入，个人所得税的税收收入亦随着我国经济运行质量、国民收入水平的提高而出现较大幅度的增长。但是，由于税制建设滞后与税收征管乏力等诸多因素的影响，我国个人所得税应有的组织收入、调节分配的功能仍然远未得到充分的发挥，个人所得税的偷漏现象相当普遍。为此，笔者认为应选择符合我国国情的税制模式；设置合理的税率结构和费用扣除标准；加强税收源泉控制，防止税款流失；加大对偷漏个人所得税行为的查处、打击力度。使我国的个人所得税制度得以切实有效的改革与实施，从而加强我国个人所得税对经济运行的调节作用。

关键词：个人所得税；课税模式；税收征管；自行申报；源泉扣缴

Abstract:With in-depth implementation of the reform and opening up, the personal income tax revenue with the quality of economic operation in China, the improvement of the level of national income there was a substantial growth. However, because of the lag the tax system and tax collection fatigue and other many factors, China's personal income tax revenue from the organization, regulating the distribution function is still far from being brought into full play, the personal income tax evasion are quite widespread. To this end, I believe that the tax model should be selected in line with China's national conditions; set a reasonable rate structure and cost of the standard deduction; tax source control to prevent tax loss; increase the evasion of personal income tax acts of the investigation and handling of the crackdown. China's personal income tax system has been effective reform and implementation, so as to enhance China's personal income tax in regulating economic activities.

Key words: Personal income tax；Taxation model；Tax collection；Self-declaration；Withheld at source

随着我国市场经济体制的不断完善和发展，国家经济实力逐步攀升，个人收入水平大幅度提高以及居民收入来源形式的多样化，现行的个人所得税制度在新的经济形势下暴露出诸多问题和不足。特别是在抑制个人收入差距，缓解收入分配不公方面矛盾尤为突出，而居民收入分配问题已成为经济发展和社会改革过程中最不稳定的因素。居民收入差距的不断扩大以及由此出现的社会不公，不仅抑制了内需的增长，制约了中国经济的发展，还直接影响到我国构建和谐社会的目标。因此，改革与完善我国当前的个人所得税制度显得尤为迫切。