我国的个人所得税经过多年理论研究与实践,至今逐步形成了一套比较完整的税收体系,实现了公平税负,统一税法的目标。但是,由于个人所得税的税源隐弊分散,最大面广且政策性强,其“征收难”的状况仍未得到改观,“话难听、脸难看、税难收”是个人所得税征管工作的真实写照。这中间有征管制度、方法的问题,又有国家法制建设进程的影响, After many years of theoretical research and practice, personal income tax in our country has gradually formed a relatively complete tax system and has realized the objective of a fair tax and a uniform tax law. However, due to the scattered and extensive tax sources of personal income tax and the wide range of policies, the status of “difficult to collect” has not been improved yet. A true portrayal of work. There is a question of the system and method of collection and administration, and the influence of the process of national legal construction,