我国个人所得税虽然呈现逐年递增的趋势,但与其他国家相比它在财政收入中所占的比重仍然很低,这与我国近20年经济总量和国民经济增长较快的实际现状是不相符的。可见个人所得税税收的流失仍然很严重,个人所得税税制亟待完善。 Although the personal income tax in our country shows a trend of increasing year by year, its proportion in the fiscal revenue is still very low compared with other countries, which is inconsistent with the actual situation that the total economic output and the rapid national economic growth in our country have been increasing in recent 20 years of. Shows the loss of personal income tax revenue is still very serious, the personal income tax system needs improvement.