个人所得税是我国现行税制的重要税种，也是地方税务系统负责征收的主要税种之一。个人所得税的征收，直接关系纳税人的切身利益。个人取得的收入该不该纳税，纳多少税，如何计税，纳税时间和地点是怎样规定的，有没有减免税规定等，都是每个纳税人必须了解的，否则就不能切实 Personal income tax is an important tax of the current tax system in our country and one of the major taxes levied by the local tax system. The collection of personal income tax directly relates to the vital interests of taxpayers. What should be paid by individual taxpayers? Otherwise, it will not be effective