针对目前“个税”存在的诸多问题,专家认为,仅提高“起征点”和加强对高收入者的税收征管是不够的,最重要的还是对税制模式的选择。我国现行个人所得税主要有三大缺陷:一、计征模式过于理想化。我国现行的是“分类所得课税模式”,由于征管水平和纳税意识等条件的限制,主动纳税申报的状况很不理想;二、扣除额标准过低。我国现行个人所得税扣除额 In view of the many problems existing in the current “tax”, experts think it is not enough to raise the “threshold” and to strengthen the tax collection and management of high-income earners. The most important one is the choice of the tax system. The current personal income tax in our country has three main defects: First, the model for levying taxes is too idealistic. The current situation in our country is “the taxonomy of income tax”, due to the level of tax collection and tax awareness and other conditions, the status of voluntary tax returns is not ideal; Second, the deduction is too low. China’s current personal income tax deductions