我国个人所得税发展速度一直较快,个人所得税的地位不断上升。随着课征范围的扩大,目前个人所得税纳税人数已占总人口的10%左右。随着经济的发展,我国的个人所得税制逐渐暴露出一些问题,需要进一步完善。一、个人所得税制的发展与现状我国个人所得税制经历了一个发展历程,在不 The development of personal income tax in our country has been fast and the status of personal income tax has been on the rise. With the expansion of the scope of the levy, the current personal income tax has accounted for about 10% of the total population. With the economic development, China’s personal income tax system gradually exposed some problems that need further improvement. First, the personal income tax system and the status quo China’s personal income tax system has gone through a course of development, not