个人所得税法颁布实施一年多来,对缓解社会分配不公,控制消费基金过快增长,调节公民个人收入等方面都起到了积极作用。但是,由于新税法较之原个人收入调节税在免税限额上作了较大幅度的放宽,降低了适用税率,加之某些地区对这一税种的管理松驰,在一定程度上使个人所得税执行尚 Since the promulgation and implementation of the personal income tax law over the past year and more, it has played a positive role in alleviating unfair social distribution, controlling the excessive growth of consumer funds and regulating the personal income of citizens. However, as the new tax law has drastically relaxed the tax exemption limit on the basis of the original personal income tax and reduced the applicable tax rate, coupled with the slackening of administration of this tax in certain regions, the implementation of personal income tax to a certain extent Yet