个税是国家组织税收收入的重要税种,也是调节社会收入分配的一种重要手段,而我国个税因为征收税制、公民纳税意识及征管水平等原因,税收流失现象比较严重,为此,本文分析了个税流失的原因,借鉴国外好的做法,对我国有效控制个税的流失提出了几点建议。 A tax is an important taxation of the state tax revenue, but also an important means of regulating the distribution of social income, and our tax because of tax collection, citizen tax awareness and the level of collection and management and other reasons, the phenomenon of tax losses more serious, for this analysis The reasons for the loss of a tax, learn from the good practices abroad, China’s effective control of the loss of a few suggestions made.