讨论个人调节税,不能不看上海的情况。这个全国最大城市,自1987年1月1日全面开征个人收入调节税后,共征收了663万元。目前,上海缴纳个人收入调节税的达30万人次,也就是说,上海1200万人口中平均每40人有1人交纳过个人收入调节税,这个比例目前在我国各大中城市是名列前茅的。但是,上海也有不少人没有依法交纳个人收入调节税。这包括一部分知名人士、领导干部以及普通公民,他们中有的是不知税法,有 Discuss personal tax adjustment, can not but see the situation in Shanghai. The nation’s largest city, since January 1, 1987 fully introduced personal income tax adjustment, a total of 6.63 million yuan levy. Currently, Shanghai pays personal income tax adjustment up to 300,000 people, that is to say, an average of 40 people in Shanghai’s 12 million people pay 1 personal income tax adjustment, the proportion is currently among the top cities in China. However, many people in Shanghai do not pay personal income tax in accordance with the law. This includes some well-known individuals, leading cadres and ordinary citizens, some of them do not know the tax code, there are