个税改革之后,获益的多为中等收入人群,大多数的低收入人群还是不能从基础上解决个人问题,对高收入者的影响也是比较微弱的。基于对这些现状的认识,本文最后将个税征管手段、起征额降低、制定合理税率、调整我国减免税的项目上做了分析,为个税的改革问题解决方案调整打好了基础。 After the tax reform, most people who benefit most are middle-income groups. Most low-income people still can not solve their own problems on the basis of their own. The impact on high-income earners is also relatively weak. Based on the understanding of these current situations, this article finally analyzes the measures of tax collection and management, the reduction of the amount of levy, the formulation of a reasonable tax rate and the adjustment of tax relief for China, laying a good foundation for the solution of the tax reform.