个人所得税具有调节收入、促进公平、稳定经济的功能,需要与其相配套的纳税监控体系作为保障才能实现。针对目前我国个人所得税纳税监控体系缺失,税收征管效率不高,税收收入大量流失的现状,本文认为应当从收入监管、税收信息化、个人纳税信用建设等方面入手,构建一个完善有效的个人所得税纳税监控体系。 Individual income tax has the function of adjusting income, promoting fairness and stabilizing economy, and it needs its supporting tax monitoring system as guarantee to be realized. In view of the current situation of the lack of personal income tax monitoring system in our country, the inefficiency of tax collection and management, and the huge loss of tax revenue, this paper argues that a sound and effective personal income tax should be constructed from the aspects of income regulation, tax information and individual tax credit construction Monitoring system.