构建公平合理的个税体制,不仅有助于建立健全社会主义收入分配制度,更是贯彻落实科学发展观、建设社会主义和谐社会的关键一环。随着经济的发展,我国的个税体制不断完善,但仍然存在缺陷。本文旨在通过与西方发达国家的个税体制进行比较,发现我国现行体制的不足之处,进而达到剖析问题所在及主要成因的目的。 Establishing a fair and reasonable tax system will not only help establish and improve the socialist system of income distribution, but also be a key element in implementing the scientific concept of development and building a harmonious socialist society. With the development of economy, the tax system in our country has been continuously improved, but there are still some shortcomings. The purpose of this paper is to find out the shortcomings of China’s current system by comparing with the tax system of the developed countries in the West so as to achieve the purpose of analyzing the problems and the main causes.