本文从我国个人所得税的功能定位和价值追求的论述开始,认为现阶段以调节收入为主,公平价值优先的改革思路是符合税制改革发展要求的,并在此指导思想下对我国现行个人所得法中的税制设计提出完善建议,力求能充分发挥个人所得税调节收入分配、组织财政、缩小贫富差距的功能。 This paper begins with the discussion of the functional orientation and the pursuit of value of personal income tax in our country. It holds that the reform mentality of adjusting income and giving priority to fair value at this stage is in line with the requirements of tax system reform and development. Under this guiding principle, In the tax design put forward perfect suggestions, and strive to give full play to personal income tax adjustment of income distribution, organization of finance, narrowing the gap between rich and poor functions.