个人所得税是以纳税人的纯所得额（扣除准许抵减的项目）为征税对象所征的税。它是一种收益税，直接对纳税人征收，使用累进税率，采用源泉课征法征收。个人所得税自产生以来，越来越受到世界各国政府的重视，西方发达国家已将其作为税收收入的重要来源，对立法加以完善，... Personal income tax is a tax levied on the net income of a taxpayer, net of allowable credits. It is a kind of income tax, which is collected directly from the taxpayers. The progressive tax rate is used. Since the birth of personal income tax, more and more attention has been paid by the governments of all countries in the world. The western developed countries have taken it as an important source of tax revenue to improve the legislation.