个人所得税发展十分迅速，目前已一跃成为西方工业国家财政收入中占绝对优势的税种。在我国，个人所得税只占财政收入的很小比例（见表），国家一直未予以足够重视，税务部门也一直未下大力气征收，但它却仍以平均每年40%左右的速度刚性增长，足见其巨大的潜力和远大的发展前途 The development of personal income tax has been very rapid, and now it has become an absolutely dominant tax in the western industrialized countries. In our country, personal income tax accounts for only a very small proportion of the fiscal revenue (see table). The state has not paid enough attention to it and the tax department has been making great efforts to collect it. However, it still keeps growing at an average annual rate of about 40% Show its huge potential and lofty development