新的个人所得税法自实施以来，个人所得税收收入实现了大幅度增长。但是，由于个人所得税征管手段落后等诸多因素导致税款流失严重。 一、个人所得税征管的现状 １、征管手段落后。个人所得税具有分散性、流动性、隐蔽性，是所有税种中纳税人最多的一个税种，征管工作量大。从 Since the implementation of the new personal income tax law, personal income tax revenue has achieved substantial growth. However, due to a number of factors such as the backwardness of personal income tax collection and management tools, tax drains are serious. First, the status of personal income tax collection and management 1, collection and management tools behind. Personal income tax is decentralized, liquidity, concealment, is the largest taxpayer in all taxes, a tax collection workload. From