个人所得税是关系到千家万户切身利益和社会稳定发展的重要税种之一。良好的个人所得税制在高效地组织财政收入的同时，还能有效地调节收入分配，促进经济稳定发展，起到“自动稳定器”的作用。因此，近百年来个人所得税受到众多国家特别是发达市场经济国家政府的青睐，并逐步发展成为这些国家独占鳌头的税种。相比较而言，由于我国个人所得税开征较晚，在实行中又逐渐暴露出许多与社会经济发展不相适应的矛盾和问题，其组织财政收入和调节收入分配的作用并未充分发挥出来。面对改革和发展的新形势，修订和完善个人所得税法的呼声日益高涨。本文在对我国个人所得税制的目标定位作理性思考的基础上，提出相应的政策设计建议，供理论和实际工作者参考。 Personal income tax is one of the important taxes that affect the vital interests of all households and the steady development of society. While a good personal income tax system can effectively organize revenue while adjusting income distribution effectively and promoting economic stability and development, it plays the role of “automatic stabilizer.” Therefore, for nearly a century, the personal income tax has been favored by many countries, especially developed market economy governments, and gradually developed into the leading tax for these countries. Comparatively speaking, due to the late acquisition of personal income tax in our country, many contradictions and problems that are incompatible with the social and economic development have gradually been exposed during the implementation. Their role in organizing the fiscal revenue and adjusting the distribution of income has not been brought into full play. In the face of the new situation of reform and development, the voice of the amendment and improvement of the personal income tax law is on the rise. Based on the rational thinking of the target orientation of the personal income tax system in our country, this paper puts forward the corresponding policy design suggestions for the reference of the theoretical and practical workers.