Abstract: According to the tax pattern of factors reward, the patterns of individual income tax system can be divided into the classified income tax system, the comprehensive income tax system and the mixed income tax system. In nature, the combined comprehensive-classified income tax system still belongs to one form of the classified income tax system. Because China’s current classified income tax system has increasingly visible disadvantages in aspects as adjusting income distribution and narrowing the gap between the rich and the poor, the central government clearly points out that the combined comprehensive-classified income tax system should be put into practice. Viewing from the current reform trend of personal income tax system in China, the combined comprehensive-classified income tax system should be the target model of the reform. Under the new mode of tax system, it is necessary to explore the design of the key tax elements of the personal income tax system, such as the taxation scope, deduction items and deduction standards, tax rate, and so on.

Key words: model of personal income tax system; classified income tax system; comprehensive income tax system; combined comprehensive-classified income tax system; factors reward