随着我国经济高速发展,个人收入有了大幅度的增长,人们之间收入差距明显拉大。为了缓解分配不公,增加财政收入,1987年我国《个人收入调节税暂行条例》出台,对公民收入征税迈出了成功的第一步。然而,由于公民纳税意识淡薄、征管力量不足和征管手段软化,偷漏税现象仍十分严重。 With the rapid economic development in our country, personal income has risen sharply, and the income gap between people has obviously widened. In order to ease unfair distribution and increase fiscal revenue, the “Provisional Regulations on the Regulation of Individual Income Taxation” was promulgated in 1987, which has taken the first successful step towards taxing citizens’ income. However, due to the weak awareness of taxpayers, insufficient tax collection and softening of collection and management tools, the phenomenon of tax evasion is still very serious.