个人所得税征管之难,难在它的纳税人兼负税人直接是具有能动性的个体。短浅的私欲为其挖空心思逃避税负提供着无限动力。面对这庞大的个性化队伍,与其他税种相比,以思想——纳税人意识的提高进而规范为立足点和突破点进行有益的探讨,对个税税收实现具有更为重要的现实意义。因此,本文研究目标以纳税人需求为起点,唤醒纳税人意识,保持和提升纳税人意识进而提高税收实现、推动税制完善。 The difficulty of personal income tax collection and management, it is difficult in its taxpayers and taxpayers are directly motivated individuals. Short-sighted desires for their daring to evade tax burden provides unlimited power. In the face of this large individualized team, compared with other kinds of taxes, it is of more important practical significance to realize the taxation of personal tax when thinking and thinking - the improvement of taxpayer’s consciousness and then the standardization as the starting point and breakthrough point. Therefore, the research goal of this paper starts with the needs of taxpayers, arouse the awareness of taxpayers, maintain and improve the taxpayer’s awareness and then raise the tax revenue, so as to improve the tax system.