改革开放以来，在我国的国民收入中，个人收入增长速度较快，为个人所得税收入的稳定增长提供了条件。个人所得税逐年增长的同时，其税制模式也暴露出许多问题，必须改革。一、个入所得税制的三种模式世界各国选择个人所得税制模式，大体上可分为三种：1、分类所得税制。是指将 Since the reform and opening up, in our country’s national income, personal income has been growing rapidly, which has provided conditions for the steady growth of personal income tax revenue. As the personal income tax increases year by year, its tax model also exposed many problems and must be reformed. First, one into the income tax system of three models The world choose individual income tax model can be broadly divided into three types: 1, the classification of income tax system. Means will be