去年,国家税务总局下发了《关于进一步强化个人所得税征收管理的通知》,认为“人们的纳税观念还很淡薄,偷逃税现象仍很普遍,税收流失严重,个人所得税的作用未能充分发挥。”据统计,目前我国个人所得税主动申报的人数占应纳税人数不到1%。为什么人们的纳税观念如此淡薄?个人所得税的作用到底为什么发挥不出来?笔者认为 Last year, the State Administration of Taxation issued the Circular on Further Strengthening the Administration of the Collection of Individual Income Taxes, stating that "people are still weak in taxation concepts, the phenomenon of tax evasion is still widespread, tax losses are serious, and the role of personal income tax has not been fully demonstrated According to statistics, at present, the number of people who voluntarily apply for personal income tax in China accounts for less than 1% of the taxpayers. Why people’s tax concept so weak? Why the role of personal income tax can not play out? I think