一、从增加财政收入的角度进一步规范和明确个人所得税的征收范围，完善其纳税申报制度（一）规范和明确个人所得税的征收范围个人所得税的征收范围包括两个方面的内容：一是其纳税主体，即纳税人的范围；二是其征税客体，即征税对象的范围。从纳税人范围来看，绝大多数国家都 First, from the perspective of increasing financial revenue to further standardize and clarify the scope of personal income tax collection, improve its tax reporting system (A) regulate and clear the scope of personal income tax The scope of personal income tax levying includes two aspects: First, its tax The main body, that is, the scope of taxpayers; Second, the tax object, that is, the scope of tax object. From the taxpayer’s point of view, most countries are