I我国个人所得税课税模式分析摘要良好的个人所得税制度,有利于促进消费,提高生产力,促进社会经济的发展;有利于缩小贫富差距,提高国民幸福指数,减少社会矛盾。由此可见,个人所得税制的正确选择对社会的发展存在着重要的现实意义。然而我国现行个人所得税制存在税负不公平,征收手段落后和税源流失严重等问题,税收的收入调节作用越来越弱,贫富差距逐渐拉大。我国可通过分类所得税制向分类与综合相结合的所得税制进行转换,并对该模式下的税收征管的配套措施进行完善,包括进行税源管理、优化税法要素、家庭联合纳税申报、提高个人纳税意识、加强信息化建设等,并将这些措施真正落实,达到缩小贫富差距,缓解社会矛盾的作用。关键词:个人所得税制;贫富差距;对策IIIAnalysis on Taxation Mode of personal income tax in ChinaAbstractA good personal income tax system is conducive to promoting consumption, improving productivity, promoting social and economic development, narrowing the gap between the rich and the poor, raising the national happiness index, and reducing social contradictions. Thus, the correct choice of personal income tax system has important practical significance for the development of society. However, the current individual income tax system in our country has some problems, such as unfair tax burden, backward means of collection and serious loss of tax sources. The function of tax revenue regulation is becoming weaker and weaker, and the gap between the rich and the poor is gradually widening. China can convert the taxable income tax system to the income tax system that combines classification and integration, and perfect the supporting measures of tax collection and management under this model, including the management of tax sources, optimization of tax law elements, and joint tax declaration.Key words: Personal income tax system, problem, countermeasureII中华女子学院本科学年论文目录一、前言.........................................