个人所得税是政府筹集资金的重要税种,也是社会再分配的一个重要工具。如何更好地发挥个人所得税的功能,是相关决策部门和理论界不断探索的一个问题。文章立足我国的税制环境,从两大功能的关系出发,分析个人所得税的功能定位,以期对现阶段个人所得税税制模式的完善提供一种思路。 Personal income tax is an important tax raised by the government to raise funds, but also an important tool for social redistribution. How to better exert the function of personal income tax is a problem that the relevant decision-making departments and theorists continue to explore. Based on China’s tax environment, the article analyzes the function orientation of personal income tax from the relationship between the two functions and hopes to provide a way of thinking for the perfection of current personal income tax system.