征收个人所得税形成财政收入来提供公共产品是第一位的,收入调功能是第二位的;当前个人所得税来源主要是广大工薪阶层,是个人所得税征收体制的必然,通过完善代扣代缴模式和建立社会约束体系从而完善个人所得税征收体制。 The personal income tax is collected to form public revenue by providing financial income to provide public goods. Income tax adjustment is the second most important factor. The current source of personal income tax is mainly the working-class, which is inevitable for the personal income tax collection system. By improving the withholding and payment mode And establish a social restraint system to improve the personal income tax collection system.