本文结合当前新的经济形势,指出了我国个人所得税制度在宏观层面和微观层面存在的问题,并有针对性的给出了改革和完善的政策建议,认为应当树立个人所得税的征收以调控收入为主要职能、以“量能负担”为征税原则的战略指导思想,并在此战略思想的指导下改革个人所得税制度、加强征管工作。 Based on the current new economic situation, this paper points out the problems existing in the macro-level and micro-level of the personal income tax system in our country, and gives some suggestions on the reform and improvement of the policy. We think that it is necessary to establish the collection of personal income tax to control the income The main function of the system is to use the principle of “quantity and affordability” as the guiding principle for taxation. Under the guidance of this strategic thinking, we should reform the system of personal income tax and strengthen the collection and administration.