关键词: 分类个人所得税制, 综合与分类相结合, 税负公平

Abstract: The practice of classified personal income taxation mode in China indicates that this mode has met the need of government to raise revenue while reducing the tax cost in a certain period. However, with the improvement of the resident income level and the increasingly complex of income form, the malpractice of this mode gradually highlights which has affected the function of personal income tax. Based on the China’s national condition, the mixed taxation mode of comprehension and classification will not only reduce the difficulty of reform, but also enhance the adjustment function of personal income taxation to realize fair tax burden.

Key words: the classified personal income tax, the mixed taxation mode of comprehension and classification, fair tax burden