税制改革后，个人所得税逐渐成为地方税的主体税种之一。1995年我国个人所得税征收总额为131．59亿元，与1980年的16万元相比，增长速度是很快的。但数字的背后我们也应看到，由于我因税法规定尚待完善，征管手段相对落后，加之我国的信用制度尚不发达，现并的大量现金交易无法 After tax system reform, personal income tax has gradually become one of the main taxes of local tax. In 1995, the total amount of personal income tax levied in China was 13.159 billion yuan, which was very fast compared with 160,000 yuan in 1980. However, we should also see behind the figures. Since I am still in need of perfection in the tax laws and a relatively backward collection and management system as well as the underdeveloped credit system in our country, the current large amount of cash transactions are not available