目前,我国贫富差距大、收入分配不均的现实不容乐观,因此个人所得税顺应时势发展的需要而出。它的出现就是为了调节居民收入差距,它的实现便是保证社会成员收入得到调节,从而进一步实现社会公平的有利条件。然而个人所得税制度仍存在缺陷,并不能完全适应当前的经济发展要求。本文从我国现行的个人所得税制度分析,总结归纳出目前我国个人所得税制所存在的问题,并提出了一些相应的对策以及建议。 At present, the reality that the gap between rich and poor in our country is large and the income is unevenly distributed is not optimistic. Therefore, personal income tax is in keeping with the needs of the development of the times. Its emergence is to adjust the income gap between residents, and its realization is to ensure social members income is adjusted, so as to further realize the social equity favorable conditions. However, the personal income tax system is still flawed and can not fully meet the current economic development requirements. Based on the analysis of the current personal income tax system in our country, this paper summarizes the problems existing in the current personal income tax system in our country and puts forward some corresponding countermeasures and suggestions.