个人所得税既是筹集税收收入的工具,又是调节个人收入分配的重要手段。目前我国现行个人所得税实行分类征收办法,已不能完全适应社会的发展,必须进行改革和完善,建立综合与分类相结合的个人所得税制。这项调整工作很复杂,需要各方面配合,对应调整的项目要分步实施,最终实现税收制度改革的总体目标。 Personal income tax is not only a tool to collect tax revenue, but also an important means to adjust the personal income distribution. At present, the existing methods of collecting and levying individual income tax in our country can not fully meet the needs of the society. We must reform and perfect it and establish a system of individual income tax that integrates taxation with taxonomy. This adjustment is complicated and requires cooperation from all quarters. The project corresponding to the adjustment needs to be implemented step by step, and the overall objective of the tax system reform will be finally achieved.