我国现行的个人所得税法对于调整个人税收和社会公平起到了积极作用,但由于我国个人所得税起步较晚,仍存在较大缺陷和不足,修订后的个人所得税法在其运行过程中也存在一些问题,致使税款流失严重。因此,完善我国个人所得税制,使其更加规范化,是市场经济发展的必然趋势,同时,也是我国税法改革的重要内容。文章论述了我国个人所得税法存在的问题,并提出了一些完善我国个人所得税立法的对策建议。 The current personal income tax law in our country has played a positive role in adjusting personal taxes and social fairness. However, due to the late start of personal income tax in our country, there still exist major deficiencies and shortcomings. The amended personal income tax law also has some problems in its operation , Resulting in serious loss of taxes. Therefore, to perfect our personal income tax system and make it more standardized is an inevitable trend of market economy development, meanwhile, it is also an important content of the tax law reform in our country. The article discusses the problems existing in China’s personal income tax law and puts forward some countermeasures and suggestions to improve our personal income tax legislation.