1、什么是个人所得税? 个人所得税:是对个人（自然人）取得的各项应税所得征收的一种税。个人所得税直接参与个人的利益分配,政策性强、涉及面广、征管难度大、需要广大纳税人和社会各界的充分理解和支持。 2、个人所得税的纳税义务人? ①、中国公民个人和个体工商户。②、在中国大陆居住满一年或有来源与中国大陆所得的港、澳、台同胞 1, what is personal income tax? Personal income tax: is a tax on individual (natural person) to obtain a tax. Personal income tax directly involved in the distribution of individual interests, policy-oriented, involving a wide range of difficult collection and management, need the full taxpayers and the community fully understand and support. 2, personal income tax payers? ①, Chinese citizens and individual industrial and commercial households. ②, Hong Kong, Macao and Taiwan compatriots who have lived in mainland China for a year or have a source with mainland China