论我国个人所得税存在的问题与对策张少杰一、西方国家的实践证明：个人所得税的作用是十分重大的个人所得税始创于英国，至今已有近２００年的历史，个人所得税之所以能在世界各国广泛推广，并成为主干税种，主要是因为：１个人所得税能够适应财政收入的需要税制的发展... On the problems and countermeasures of personal income tax in our country Zhang Shaojie The practice in western countries proves that the role of personal income tax is a very important personal income tax, which was founded in the UK for nearly 200 years. The reason why personal income tax is available in all countries in the world Extensive promotion and become the main taxes, mainly because: 1 personal income tax to adapt to the needs of the financial revenue tax system development ...