党的十六届三中全会审议通过的《中共中央关于完善社会主义市场经济体制若干问题的决定》中,将个人所得税的改革方向确定为“改进个人所得税,实行综合和分类相结合的个人所得税制”。本文在此政策取向下,详细论述了个人所得税制改革的制度设计及征管方式,提出我国个人所得税改革应在充分考虑我国具体国情之下,循序渐进的观点。 In the “Decision of the CPC Central Committee on Several Issues concerning Perfecting the Socialist Market Economic System” that was reviewed and passed at the Third Plenary Session of the 16th Central Committee of the Party, the direction of the reform of personal income tax was defined as “improving personal income tax and implementing a combination of individual income tax system”. Based on this policy orientation, this paper discusses in detail the system design and collection and management of the reform of personal income tax system, and puts forward that the personal income tax reform in our country should take a gradual and orderly view, taking full account of China’s specific national conditions.