本文通过对个人所得税相关法律法规文件的分析与梳理,认为现行个人所得税解释性规定中对个人收入是否征税所依据的标准界定不清,存在着弱化对个人收入调节、强化对企业单位财务分配活动“调节”的倾向,为此本文提出了实际移出标准、惯例标准和从众标准,以期完善个人所得税的征免标准,消除对企业财务分配活动的影响。 Based on the analysis and combing of the relevant laws and regulations documents on personal income tax, the author thinks that the definition of personal income tax in the current interpretation of individual income tax is unclear, which weakens the regulation of individual income and strengthens the financial allocation to enterprises Therefore, this paper proposes the actual removal of standards, practices standards and standards from the crowd, in order to improve the personal income tax levy standards, eliminate the impact on corporate financial distribution activities.