随着今年抓紧修订个人所得税法的进行，进一步将其收入归属权确定提上了议事日程。由于收入归属权直接决定收入归谁，由谁支配，自然间接地涉及由谁征收的问题。一般而言，由哪级征收，收入归属和支配权大部分乃至全部归哪级征收部门，目前理论界有三种不同见解。一、坚持现有 With the promulgation of this year’s amendment of the Individual Income Tax Law, further determination of its ownership of income will be put on the agenda. Since the ownership of income directly determines who the income belongs to and who controls it, it is naturally and indirectly related to the issue of who should be levied. Generally, there are currently three different views in the theoretical circle at what level of levy, income ownership and control over most or even all levels of levying departments. First, adhere to the existing