个人所得税是对个人各项应税所得征收的一种税,具有取得财政收入,稳定经济、调节收入水平的作用,我国自1980年开征个税后取得了很大的成效,由于社会环境的变化与税收制度建设的滞后以及税收征管的乏力等诸多因素的影响,我国个税应有的功能没有能得到充分的发挥。本文将着重从这个税中存在的几方面问题进行分析,并提出相应的改进意见。 Personal income tax is a kind of tax levied on individual taxable income. It has the function of obtaining financial income, stabilizing economy and adjusting income level. Since our country levied a tax in 1980, it has achieved great success. Due to the change of social environment Due to the lag of tax system construction and the weakness of tax collection and administration, the proper function of a tax in our country can not be fully realized. This article will focus on the tax from several aspects of the problem analysis and put forward the corresponding improvements.