我国个人所得税制由分类所得税制向综合与分类相结合的模式转换,需要具备一定的社会条件,比如,个人所得税档案号制度建立需要完善的身份登记和户籍制度,需要健全的社会协税护税网络等;同时,我国个人所得税制模式转换还需要具备一定的税收征管条件,比如,建立个人所得税交叉稽核系统,建立清缴退税制度等。 For example, the system of personal income tax file number needs to establish a system of identity registration and household registration that needs perfecting, which requires a sound social tax and tax protection Network, etc .; the same time, China’s personal income tax system conversion also need to have a certain tax collection and management conditions, for example, the establishment of a cross-examination of personal income tax system, the establishment of a clear tax rebate system.