挖掘个人所得税征管潜力□曾翔税收以经济为基础，税收的潜力以经济实力为后盾。分税制四年来，福建省个人所得税收入总量均在全国排第五六位，１９９７年收入达１４２６亿元，但未来的增长潜力还相当大。一、从项目分析一是工薪所得占总收入的比重，福建省四年时间分别... Digging the Potential of Tax Collection and Administration □ Zeng Xiang Taxation is based on the economy. The tax revenue potential is backed by economic strength. In the past four years since the tax sharing system, the total income of personal income tax in Fujian Province ranked the fifth in the country with a revenue of 1,426 million yuan in 1997, but its future growth potential is still considerable. First, from the project analysis First, the proportion of wage income as a share of total revenue, Fujian Province, respectively, four years ...