依法纳税是每个公民应尽的义务,这个道理几乎已是人尽皆知。但在实际征税过程中,公民履行义务的情况却不容乐观,特别是目前已成为我国第四大税种的个人所得税的征收,更是问题重重,公民逃漏税现象普遍存在且非常严重。 Taxing according to law is an obligation that every citizen should fulfill. This principle is almost known to everyone. However, during the actual taxation process, citizens are not optimistic about fulfilling their obligations. In particular, the current collection of personal income tax, which has become the fourth largest tax in China, is even more problematic. Citizens’ tax evasion is pervasive and very serious.