自实施新税制以来，陕西省个人所得税以较高的速度在逐年增长。个人所得税大幅度增长表明：一是客观上城乡居民收入水平的提高和符合纳税标准人数的增多为征税奠定了基础；二是主观上近几年来税收征收管理工作的逐步加强也增加了税收收入。但是，不可否认，目前在个人所得税征 Since the implementation of the new tax system, personal income tax in Shaanxi Province has been increasing at a relatively high rate year by year. The substantial growth of personal income tax shows that: First, objectively, the improvement of income level of urban and rural residents and the increase in the number of people meeting the tax standards have laid the foundation for taxation; second, subjectively, the gradual strengthening of tax collection and administration in recent years has also increased tax revenue . However, it is undeniable that the current personal income tax levy