随着国民经济的持续、快速增长,我国个人所得税也保持着较高增长态势,特别是部分高收入者个人所得税增幅更高,成为发展最快、增幅最高、潜力最大的税种之一。然而,由于个人所得税征收面广、收入项目多、收入相对不够透明、不同税目负担差距大,因而个人所得税征收管理还存在不少困难,偷税漏税相当普遍,特别是部分高收入者偷税漏税特别严重,因此,必须采取切实有效措施加强个人所得税征管。 With the sustained and rapid growth of the national economy, personal income tax in our country has also maintained a relatively high growth rate. In particular, some high-income earners have seen a higher increase in personal income tax and become one of the fastest-growing, highest-growth and most potential tax products. However, due to the wide collection of personal income tax, many income items, relative lack of transparency in revenue and large tax burden burden, there are still many difficulties in the administration of personal income tax collection. Tax evasion and tax evasion are quite common. In particular, tax evasion by some high-income earners is particularly serious Therefore, we must take effective measures to strengthen the personal income tax collection and management.