Recent one-stage object detectors follow a per-pixel prediction approach that predicts both the object category scores and boundary positions from every single grid location. However, the most suitable positions for inferring different targets, i.e., the object category and boundaries, are generally different. Predicting all these targets from the same grid location thus may lead to sub-optimal results. In this paper, we analyze the suitable inference positions for object category and boundaries, and propose a prediction-target-decoupled detector named PDNet to establish a more flexible detection paradigm. Our PDNet with the prediction decoupling mechanism encodes different targets separately in different locations. A learnable prediction collection module is devised with two sets of dynamic points, i.e., dynamic boundary points and semantic points, to collect and aggregate the predictions from the favorable regions for localization and classification. We adopt a two-step strategy to learn these dynamic point positions, where the prior positions are estimated for different targets first, and the network further predicts residual offsets to the positions with better perceptions of the object properties. Extensive experiments on the MS COCO benchmark demonstrate the effectiveness and efficiency of our method. With a single ResNeXt-64x4d-101 as the backbone, our detector achieves 48.7 AP with single-scale testing, which outperforms the state-of-the-art methods by an appreciable margin under the same experimental settings. Moreover, our detector is highly efficient as a one-stage framework. Our code will be public.