经过30年的发展,个人所得税已上升为我国的第四大税种,在国家经济生活中发挥着越来越重要的作用。我国个人所得税法在税收公平等方面尚存在着一定的问题,近年来改革的呼声也越来越高。本文将借鉴国外个人所得税法的先进经验,从税制模式、税额抵扣、申报征收等方面对我国个人所得税法的改革与完善进行探讨,以期使我国个人所得税法更能体现量能课税原则的内在要求。 After 30 years of development, the personal income tax has risen to become the fourth largest tax in our country and plays an increasingly important role in the country’s economic life. The personal income tax law of our country still has some problems in tax fairness and so on, and the voice of reform is getting higher and higher in recent years. This article will learn from the advanced experience of foreign personal income tax law, from tax system model, tax deduction, reporting collection and other aspects of the reform and improvement of China’s personal income tax law to make our personal income tax law to better reflect the principle of the amount of energy taxable Internal requirements.