随着我国的进一步改革开放,城镇居民收入大幅度增加,我国个人所得税收入也逐年大幅度增加。但是,由于我国幅员辽阔,实际情况千差万别。从漯河市源汇区个人所得税的征管情况看,个人所得税税制改革势在必行。具体有以下几点建议: With the further reform and opening up of our country, the income of urban residents has increased substantially, and the income of personal income tax in our country has also increased substantially year by year. However, due to the vast territory of our country, the actual situation varies greatly. Judging from the collection and administration of personal income tax in the source area of ​​Luohe City, the reform of the personal income tax system is imperative. Specifically the following suggestions: