一、个人所得税模式转型的具体内容世界各国采用的个人所得税模式有综合所得税分类综合所得税制和分类所得税制三种类型。我“小综合、大分类”模实践表明,分类所得税制模式既缺乏弹性,又加存在诸如税收调节难以到位、税制缺征管难度较大等一些问题,急需改进。将分类所得税制改 First, the specific content of the personal income tax model The individual income tax models used in various countries in the world have a comprehensive income tax classification of the three types of income tax system and classification. My practice of “small comprehensive and big category” shows that the tax model of income tax system is not only flexible, but also has some problems such as difficulty in adjusting tax revenue and difficulty in taxation system, which urgently needs improvement. The classification of income tax reform