个人所得税在西方国家是主要税种,其收入数额相当巨大。我国的个人所得税,在目前尚未形成主要税种,但潜力大,颇有发展前景。它不仅能为国家增加财政收入,而且可以调节公民收入,缓解社会分配不公的矛盾,促进社会安定团结。 一、目前征管现状 随着改革开放的深化,市场经济的发育,公民个人 Personal income tax is the main tax in Western countries, the amount of income is huge. The personal income tax in our country has not yet formed a major tax, but it has great potential and quite promising prospects. It can not only increase financial revenue for the country, but also adjust the income of citizens, ease the contradictions in the distribution of social injustice and promote social stability and unity. First, the current status of collection and management With the deepening of reform and opening up, the development of market economy, individual citizens