摘要：隨著經濟的發展，個人所得稅作為目前世界上絕大多數國家普遍征收的一種稅種，是國家重要的財政收入來源。它具有調節收入分配，體現社會公平的職能；個人所得稅法則是一部直接與千家萬戶切身利益相關的法律。然而，我國現行的個人所得稅法雖經改革，卻未能更好地發揮其應有的職能，甚至還有劫貧濟富的嫌疑。因此，在原有改革的基礎上進一步優化個人所得稅制就成為了當務之急。本文在查閱大量的個人所得稅理論與研究成果的基礎上，從個人所得稅的基本理論與稅收公平原則的角度出發，對我國個人所得稅中稅制模式的不合理、個稅流失問題、橫縱向公平上的不足、起征點的設置、征管力度不夠等方面問題進行探討；在此基礎上，借鑒西方發達國家在個人所得稅制中取得的基本經驗，從實行綜合所得稅制、增強居民納稅意識、以家庭為納稅單位、簡化稅率、規范費用扣除制度、增強征管力度等方面，提出一系列旨在推進我國個人所得稅基于公平價值取向的對策，不足之處敬請指點。

關鍵詞：個人所得稅；公平問題；探討；稅制

Abstract：Whit the rapid development of the economic, individual income tax as at present most countries in the world of popular tax a categories of taxes, is the important national finance income source. At the same time, personal income tax adjustment of income distribution, social equity functions, and personal income tax law is a direct and immediate interest of millions of households the relevant laws. The current personal income tax law that although after the reform, but haven’t been able to reflect their due function, even has the suspicion of poor rich. So in the reform of the original based on personal income tax system further optimization will be the top priority. Article based on consulting a large number of individual income tax theory and based on the achievement of researches, from the point of view of the tax justice principles of our country’s individual income tax of the tax system model is reasonable, loss of tax, the lack of the longitudinal fair, the setting of the minimum threshold; inadequate collection and management are discussed. On this basis, the western developed countries in personal income tax system are achieved in basic experience. From the comprehensive income tax system, enhance residents’ awareness to pay tax, taxes as family unit, simplify the tax rate, the expense deduction standard system, and enhance the collection and management strength, the paper put forward a series of personal income tax to advance our country  in China based on fair value orientation of the corresponding countermeasures. Deficiencies still hope said.

Key words：Individual income tax；Fair question；Explore；Tax system

　　　我國個人所得稅法雖然經過多次修訂，在一定程度上降低了中低收入者的稅收負擔，維護了社會公平，有利于和諧社會的建設。但就個人所得稅的公平而言，仍然存在著一些問題，其共同特點就是沒有很好地把握納稅人實際的稅負能力，究其根本原因就是沒有在稅收公平原則的指引下進行稅收法律實踐；沒有統一的精神做指引使得在具體的個稅法案設計上漏洞百出。這就要求我們把個稅改革的著重點落在精神和理念的堅持與貫徹上，進而加強制度的全方位改進。多一份意見，多一份參考，最終制定出一套適合我國國情、適合市場經濟需要的個人所得稅體系，全面貫徹“負擔能力強者多納稅，負擔能力弱者少納稅”的原則和精神，真正發揮個人所得稅公平收入分配的作用。