建立家庭综合申报制度,优化税率结构,以此实现横向与纵向的公平,长期解决我国个税现存的多种问题。我国的个人所得税确实需要改革,但频繁的调整不利于个人对自己可支配收入的合理预期。对个税调整的思路不应局限于工资、薪金本身,而是家庭综合收入;调整范围也不仅仅是费用扣除标准,而是家庭实际生活成本。如此,才 The establishment of a system of household comprehensive declaration and the optimization of the structure of the tax rate will lead to the horizontal and vertical fairness and long-term solutions to the existing problems of the individual tax in our country. The personal income tax in our country really needs reform, but the frequent adjustments are not conducive to the individual’s reasonable expectation of his disposable income. The idea of ​​a tax adjustment should not be limited to wages and salaries but to household comprehensive income. The scope of adjustment is not only the cost deduction standard but the actual cost of living in the family. That’s it