税制改革已两个年头，作为地方收入的一个较大税种──个人所得税已被各级税务机关重视起来．据统计一九九四年我国个人所得税收入达72亿元，为前两年收入的总和．但明星进税，个体业户偷税仍时有耳闻，个人所得税税款流失现象仍普遍存在，每年国家财政仅此一项损失数亿元收入 Tax reform has been two years, as a larger local tax revenue ─ ─ personal income tax has been paid attention to the tax authorities at all levels. According to statistics, personal income tax revenue in China amounted to 7.2 billion yuan in 1994, the sum of the income of the previous two years. However, celebrities into the tax, tax evasion of individual households are still heard, the loss of personal income tax is still widespread, only one of the national financial annual loss of several hundred million dollars in revenue