近年来,我国个人所得税制度不断完善和发展,在国民经济中的作用也愈加重要,但不完善的征管制度与较低下的征管水平造成个人所得税收入流失严重,也限制了个税调节收入分配作用的发挥。因此,在改革个人所得税制度的同时,进一步堵塞税收征管漏洞、提高税务机关征管能力显得愈发重要。目前亟需解决的问题有:(一)代扣代缴制度落实不到位。一是工资外的各种津贴补贴并不能按规定准确、及时地纳入工资薪金收入缴纳个 In recent years, the continuous improvement and development of China’s personal income tax system has played an increasingly important role in the national economy. However, the imperfect system of tax collection and administration at the lower level has caused serious loss of personal income tax revenue and also restricted the distribution of individual income tax revenue The role of play. Therefore, while reforming the personal income tax system, it is more and more important to further plug the loopholes in tax collection and improve the tax collection and administration capacity of the tax authorities. At present, the problems that need to be solved are: (1) the implementation of the withholding system is not in place. First, all kinds of allowances and subsidies outside of wages and can not be accurately and promptly included in the payroll income to pay a