采用自动调整或非自动调整的指数化措施一方面可以削弱通货膨胀对个人所得税的扭曲性影响,另一方面又使税制变得更为复杂,减少税收收入,削弱了个人所得税自动稳定经济的作用。我国的个人所得税在制度设计上应把公平收入分配作为首要目标,将指数化措施引入个人所得税将有助于这一政策目标的实现。 The exponential measures with automatic or non-automatic adjustment can not only reduce the distorting effect of inflation on personal income tax on the one hand, but also make the tax system more complicated and reduce tax revenue, thus weakening the role of personal income tax in stabilizing the economy automatically . China’s personal income tax system should be fair income distribution as a primary goal, the introduction of indexed measures into personal income tax will contribute to the realization of this policy goal.