当前我国个人所得税制不够完善 ,加上税源分散、公民纳税意识淡薄等原因的存在 ,个人所得税款流失严重.应采取如下措施完善我国个人所得税 :强化公民纳税意识和法制观念 ;进一步统一、简化税率 ,建立健全科学合理的费用扣除制度 ;改进征管方式 ;强化个人收入管理的控制网络.“,”Individual income tax payment loses seriously because of the imperfect system of individual income tax,seperated tax source and the weak sense of tax payers.Some measures should be taken to perfect our individual income tax:Strengthen the legal sense of tax payers,unify and simplify the tax rate,set up a sound and scientific system for costs deducting,improve the way of collecting and managing tax,and strengthen the control network of the individual income management.