个人所得税在聚集财政收入,调节收入分配方面发挥了一定作用,但因起步晚、时间短,该制度在税制模式、税率结构、费用扣除、征管方式四个方面存在较大问题,需要改革税制模式,调整税率结构,重新设计费用扣除标准,改进征管方式,文章对这些关键问题及相应的完善对策进行了探讨。 Personal income tax has played a certain role in gathering fiscal revenue and adjusting income distribution. However, due to the late start and the short time, the system has major problems in taxation mode, tax rate structure, deduction of expenses and collection of tax, and needs to reform the tax system mode , Adjusting the tax rate structure, redesigning the deduction standard of fees, and improving the collection and management methods. The article discussed these key issues and corresponding improvement measures.