beginning with analyzing necessity and possibility to perfect law system, three followed principles of reforming and perfecting the individual income tax are established, i . e ., beginning with the conditions of the state, draw lessons from the advanced way of abroad, guarantee continuous stability transition, and attain double function to regulate and organize the income etc . the concrete suggestion reforming and perfect system of individual income tax law is put out, including the adjustment tax system the mode, simplifying class and times of the tax rate, and lowering the limit tax rate, unifying the standard provision to reduce and to deduct, increasing the basic deduction standard, and perfecting advance payment system, etc . finally, six related measures of reforming and perfecting the system of individual income tax law are put out 從完善法律制度的可行性和必要性分析入手,確立了個(gè)人所得稅改革和完善應(yīng)遵循的三條原則,即從國(guó)情出發(fā),借鑒國(guó)外先進(jìn)辦法,保證連續(xù)穩(wěn)定過(guò)渡,達(dá)到調(diào)節(jié)和組織收入的雙重功能等。提出了改革和完善個(gè)人所得稅法律制度的具體建議,包括調(diào)整稅制模式,簡(jiǎn)化稅率級(jí)次,降低邊際稅率,統(tǒng)一減免扣除標(biāo)準(zhǔn)規(guī)定,提高基礎(chǔ)扣除標(biāo)準(zhǔn),完善預(yù)扣預(yù)繳制度等。最后就改革和完善個(gè)人所得稅法律制度征管問(wèn)題提出了五條措施。