在我国各大税种当中，个人所得税与自然人的关系最为密切，对于调节收入分配、促进社会公平正义有着关键的作用。作为税法的重要部门法之一，个人所得税法在缩小收入差距、实现共同富裕的方面也扮演着至关重要的角色。目前，中国的社会经济状况正在快速转型，居民的生活质量和收入水平也在提升。然而，贫富悬殊、财政负担的不均衡、以及税款的大量损耗等问题正逐渐凸显，这些都与中国的个人所得税制度息息相关。因此，应当以税收公平原则为研究视角，对我国个人所得税法律制度的问题加以分析，针对性地进行修改完善，并为个人所得税法将来的改革路径提供发展的建议。

Among our country's major taxes, the relationship between the individual income tax and the natural person is the most closely, has a key role in regulating income distribution, promoting social equity and justice. As one of the important branch laws of the tax law, the Individual income Tax Law also plays a vital role in narrowing the income gap and achieving common prosperity.

At present, China's socio-economic situation is undergoing rapid transformation, and the quality of life and income level of residents are also improving. However, the gap between the rich and the poor, the imbalance of financial burden, and the huge loss of tax revenue are becoming increasingly prominent, which are closely related to China's individual income tax system. Therefore, we should take the principle of tax fairness as the research perspective, analyze the problems of our country's individual income tax law system, modify and improve targeted, and provide suggestions for the future reform of the individual income tax law.