我国个人所得税制度对工薪所得征缴力度大，而对资本类、财产类所得征缴力度不足，从而使得工薪所得的课税占个人所得税的比重不断增加。这种状况在我国劳动报酬份额依然偏低的情况下进一步加剧了收入分配的不公平。个人所得税改革应在实施综合与分类相结合税制的基础上，大幅度提高工薪所得的起征点，减轻工薪劳动者的税负负担，从而实现更加公平的分配。
China’s personal income tax is collected mainly from wage income，but less from the capital and property income. So it makes the wage income tax accounted for the increasingly big proportion of individual income tax increases. Under the condition that labor remuneration share is still low，this situation in China intensifies the unfair income distribution. On the basis of the implementation of comprehensive and classified tax system，personal income tax reform should greatly improve the wage income tax threshold，and reduce the tax burden on wage earners，then to achieve a more equitable distribution.
