征收个人所得税，在提供公共产品和调节社会成员收入分配方面起到很大作用，但随着社会经济发展、居民生活水平提高，21年不变的征税办法暴露出不少矛盾。日前，我们对北京、武汉、西安三城市的900余位常住户口居民进行了相关问题的抽样问卷调查，结果显示：公民应尽的义务77.4 The collection of personal income tax plays an important role in providing public goods and regulating the income distribution of members of society. However, with the development of society and economy and the improvement of living standards of residents, the 21-year constant taxation system has revealed many contradictions. Recently, we conducted a questionnaire survey on more than 900 residents of permanent residences in the three cities of Beijing, Wuhan and Xi’an, and found that: Citizens should fulfill their obligations 77.4