2010年“两会”期间,有关个税起征点改革问题再次成为人们关注的焦点。合理制定个说起征点十分重要,但简单地提高起征点却无助于更好地调节收入分配。要切实减轻低收入阶层的负担、调节收入分配、构建和谐社会不能只瞄准起征点,而是应该探索更为合理的征收个人所得税制的方法和措施。本文即从单纯提高起征点的弊端这一角度,阐述我国个税制度人性化发展的一些构想。 In 2010 During the “two sessions ”, the tax reform on the issue of tax once again become the focus of attention. It is very important to formulate a reasonable starting point, but simply raising the threshold does not help to better regulate the distribution of income. It is imperative to find ways to reduce the burden on low-income groups, adjust income distribution and build a harmonious society instead of focusing solely on the threshold. Instead, we should explore more reasonable methods and measures for collecting personal income tax. In this paper, from the point of view of simply improving the drawbacks of the threshold, this article elaborates some ideas about the humanized development of a tax system in our country.