摘要:個人所得稅是對我國個人納稅人所得額征收的一種稅種。個人所得稅是在許多國家的收稅中都占據著很重要的一部分，在我國也是高速發展的一個稅種，伴隨著我國經濟的高速發展，需要繳納個人所得稅的納稅人越來越多，在社會經濟生活中的影響越來越大。長期以來，會計界和法學界對個人所得稅制度從不同角度分析探討，隨其取得了一些共識，但在涉及稅制模式，稅率和費用扣除等許多問題仍然是各有各的看法。我國個人所得稅制度雖然經過幾次的改革，但仍然存在一些需要改進與完善的地方。在這樣的背景下，結合自己平常對稅收的研究以及實習的時候對稅收實踐的了解，使本人選擇了對我國個人所得稅制度存在問題的探討這個課題。通過本人對個人所得稅制度進行全面梳理和分析，得出了我國稅法中已有諸多不合理因素，如立法層次低、稅率有缺陷、違法成本低等問題，然后分析了這些問題存在的原因，提出等改進費用扣除制度、加強稅收舉報、建立納稅人信用等級等相關建議。

關鍵詞：個人所得稅；稅制模式；稅收管理；稅收公平

Abstract:The personal income tax is a type of tax attained from the income of individual taxpayers. Personal income tax is one of the most important taxes in many countries, and also one of the fastest growing taxes in China. With the development of China's economy being so rapidly there comes  more and more personal income tax taxpayers and it influences increasingly the social and economic lives of the people. Over the years, theorists have come to some consensus after analyzing the personal income tax system from different perspectives, but they still each have their own say when it comes to the problems such as  tax model, the rate and cost deductions. Although the personal income tax system in China has gone through several reforms, there are still some needs in improvement and perfection. In this context, combined with the usual understanding of the tax practice in tax research and internship, I chose the problems on the personal income tax system in China to discuss. Comprehensively sort out and analyze the personal income tax system problems, Through my thorough carding and analysis of personal income tax system, that has many unreasonable factors in tax law, if the level is low, low tax rates is defective, the cost of illegal issues and analysis of the causes of these problems, propose improvements cost deduction system, the strengthening of tax reports, resume, taxpayer's credit rating, and other related recommendations.

Key words：Personal income tax, Taxation regime models, Taxation administration, Taxation equity