我国个人所得税征管中,由于缺乏个人纳税代码,使个人所得税征收困难,存在个人收入与纳税不对称的情况。应借鉴发达国家的先进经验,建立健全个人纳税代码制度,制定《个人纳税代码法》,完善相关法律、法规,以便更好地堵塞偷、漏税现象,依法治税。 In the process of collection and management of personal income tax in our country, due to the lack of personal tax code, it is difficult to collect personal income tax and there exists the situation that the personal income and tax payment are not symmetrical. We should draw on the advanced experience of developed countries, establish and improve the personal tax code system, formulate the “Individual Tax Code Law” and improve the relevant laws and regulations in order to better block the phenomenon of stealing and tax evasion and administer tax according to law.