关于改革和完善个人所得税，理论界和实际工作部门有两种认识：一是改分类课征制为综合课征制；二是强调个人所得税调节高收入的作用。本文作者对此提出并论证了坚持分类课征制，以个人所得税的筹集收入功能为主，调节功能为辅，实行宽税基，低抵扣，扩大征税面，低税率，少优惠的新观点 On the reform and improvement of personal income tax, there are two kinds of theoretical knowledge and practical work departments: First, the reform of the system of levy lectures for the integrated system; second is to emphasize the role of personal income tax to regulate high-income. The author of this paper puts forward and argued that the insistence of classification levy system, with income tax-based income function, supplemented by regulatory functions, the implementation of wide tax base, low deductible, to expand tax collection, low tax rates, less favorable new View