1课征模式比较分析课税模式设计是个人所得税的基础之一。不同类型的课税模式在税基和税率等税制要素方面差距较大,在体现效率和公平原则上也有很大区别。从世界各国实践看,个人所得税有三种模式:1.1分类所得税制是指对于纳税人的各类所得,要区分所得来源分别适用于不同税率。? A levy model comparative analysis Tax model design is one of the foundations of personal income tax. Different types of taxation models have large differences in terms of tax base and tax system and other taxation elements. In terms of efficiency and fairness, there are also significant differences in principle. From the practice of all countries in the world, personal income tax has three modes: 1.1 Classification Income tax system refers to the various types of income for taxpayers, to distinguish the sources of income apply to different tax rates. ?