2017年两会期间,与人民生活息息相关的个人所得税的相关改革办法和方向再一次引起政府和人民的讨论和关注。本文将对我国建立综合与分类相结合的个人所得税的必要性之一——在当前我国个税分类计征模式下,其对居民收入再分配功能发挥的调节作用极为有限进行研究分析,从提高个人所得税的收入再分配功能角度,为我国建立综合与分类相结合的个人所得税提供理论依据和必要性支持。 During the two sessions in 2017, the relevant measures and direction of personal income tax, which are closely related to people’s lives, once again aroused the discussion and concern of the government and people. This article will establish one of the necessity of integrating personal income tax with the combination of taxation and taxonomy in our country. In the current taxation taxation model of our country, the regulation of resident income redistribution function is extremely limited. Personal income tax income redistribution function point of view, for our country to establish a combination of personal income tax and classification provide a theoretical basis and the necessity of support.