由于课税模式、费用扣除、税收优惠、税率设计和征管方面的问题,我国现行个人所得税制与我国经济发展不相适应,存在许多纳筹划空间。因此,必须对我国现行个人所得税的课税模式、费用扣除标准、税率结构、税收优惠和征收管理等方面进行相应的完善。 Owing to the problems of taxation model, deduction of expenses, preferential tax treatment, tax rate design and collection and management, the current personal income tax system in our country is incompatible with the economic development in our country. There are many room for planning. Therefore, we must make corresponding improvements to the current tax model, the deduction standard of tax rates, the structure of tax rates, the preferential tax treatment and the collection and management of personal income tax in China.