摘要:个人所得税是调整征税机关与自然人(居民、非居民人)之间在个人所得税的征纳与管理过程中所发生的社会关系法律规范的总称，是我国用来进行二次分配，调节居民收入的重要手段，是深化改革、促进可持续发展、构建和谐社会的客观要求。它在我国的税收体制中彰显着不可替代的作用，为我国的经济发展做出了重大贡献。可现如今，随着经济的发展，社会水平的提高，个人所得税涌现出了种种弊端：税收结构不合理、纳税人纳税积极性不高，逃税、漏税等现象多发，征管不健全等等，制约着我国个人所得税的发展。文章从个人所得税的内涵入手，分析个人所得税的功能，突出其重要性，揭露我国个人所得税总额不高、课税基础较差、征管问题重重的现状，并深入追究其原因，提出了调整我国的税收模式、建立以家庭为单位的课税对象，合理规划级距及费用扣除等解决方案，为我国个人所得税改革献计献策。相信通过全民的积极努力，我国的个人所得税发展会越来越完善，国家建设会越来越美好。
关键词：个人所得税 ； 税收政策 ； 课税基础 ； 征管问题
ABSTRACT:Personal income tax is the tax adjustment organ and a natural person (between residents and non-residents) which happens to the hotline of individual income tax and management in the process of the floorboard of the legal standard of social relations, it is used for secondary distribution in our country, regulating income the important means to promote sustainable development in the process of the deepening of reform, maintain the objective requirement of building a harmonious society. In our country tax system ,it demonstrated its irreplaceable role, made a major contribution to our country's economic development. But now, with the development of economy, the improvement of society, the individual income tax have sprung up out of the shortcomings, unreasonable tax structure, taxpayers tax enthusiasm is not high, such as tax evasion, the evasion phenomenon happens, the collection and management is not sound, etc., become the bottleneck of development of personal income tax issues. Analysis the article first explains the basic connotation of individual income tax, personal income tax's function, highlight its importance, reveal our country individual income tax amount is not high, poor tax base, tax collection situation in question, and investigate its reason, put forward the adjustment of our country tax model and establish a family as the unit of taxation object, reasonable planning notches and expense deduction and solution, for our country personal income tax reform. Believe that, through a positive efforts, changes in plants could also improve the development of the personal income tax system, nation building will be more and more beautiful
Keywords: Individual income tax；tax policy；tax base；collection and management problems
