一、我国现行个人所得税征纳方式存在的缺陷我国个人所得税自1980年9月开征至今已有20多个年头,经过多年来的探索、改革和尝试,这一税种的征收管理水平得到了提高,征管力度得到了加强,个人所得税的征收工作取得了很大的成绩,为国民经济的健康发展和社会公共事业的快速建设作出 First, China’s current personal income tax drawbacks China’s personal income tax since its introduction in September 1980 has been more than 20 years ago, after years of exploration, reform and attempt, the tax collection and management has been improved, Tax collection and management has been strengthened, the personal income tax collection work has made great achievements, for the healthy development of national economy and the rapid construction of public utilities to make