新个人所得税法主要在两个方面进行了重大改动:费用减除标准上,将工资、薪金所得的费用减除额从800元上调至1600元;纳税申报上,对高收入者鼓励其自行申报。这是我国个税改革的一个良好开端,但与理想的个税模式相比,我国个税制度还存在着税制不合理、税基过窄、税率相对复杂、税收征管制度不完善等遗留问题。本文对此进行了探讨,并提出了一些完善建议。 The new personal income tax law has mainly made major changes in two aspects: the cost deduction criteria, the salary and salary income deductions from 800 yuan raised to 1600 yuan; tax returns, the high-income earners to encourage their own declarations . This is a good start for a tax reform in our country. However, compared with the ideal tax model, there still exist some remaining problems such as the unreasonable tax system, the narrow tax base, the relatively complicated tax rate and the imperfect tax collection and administration system in China. This article has carried on the discussion, and has put forward some perfect suggestions.