中文摘要：

收入分配失衡的情况下，个人所得税因其具有调节收入差距的再分配功能而备受关注。我国个人所得税要实现公平原则和再分配职能，既要依据中国的实际经济特征，也应该借鉴发达国家成熟的税收经验。中国个人所得税再分配效应仅为不足美国的十分之一，在探究个税改革演进差异基础上，借鉴美国税收发展与税制设计经验可知，个人所得税再分配职能实现的前提应是适应经济发展阶段、动态化管理和公平税负的税收设计。

英文摘要：

Under the situation of the income distribution imbalance, for the function of adjusting the redistribution of income gap, individual income tax is paid much attention. In order to achieve fairness and redistribution function, individual income tax in our country should adapt to the characteristics of China＇s real economy and also use the mature tax experience of developed country for reference. China＇s personal income tax redistribution effect is only less than one over ten of that in the United States, on the basis of exploring the differences of tax reform evolution, draw lessons from the tax development and tax system design experience of America, the premise realizing our country personal income tax redistribution functions is adapt to the economic development stage, dynamic management and the tax design of fair tax burden.