1、积极推进个人所得税制转型目前我国实行的是分类所得税制 ,将所得按性质划分为 11个项目 ,不同性质所得分别按不同税率和费用扣除标准计征个人所得税 ,各项所得不再汇总计算。这种税制虽然适应了源泉课税的要求 ,有利于加强税源监控 ,防止税源流失 ,但实践证明仍存在许多缺 1. Actively promote the transformation of the individual income tax system At present, our country is classified income tax system, the income is divided into 11 projects by nature, income of different nature according to different tax rates and cost deduction standard personal income tax, the income is no longer a summary calculation . Although this tax system to adapt to the requirements of the source of taxation is conducive to strengthening the monitoring of tax sources to prevent the loss of tax sources, but practice has proved that there are still many shortages