征收个人所得税，是关系到国家财政收入、调节个人收入差距、增强纳税意识的大事。我国个人所得税从１９８０年开征以来，对服务和支持改革、维护国家权益方面发挥了积极作用，但是目前，随着经济发展和改革的深入，收入分配领域出现诸多问题，如高收入阶层的高逃税、收入差距 The collection of personal income tax is a major event that is related to the state’s fiscal revenue, adjusting the individual income gap and raising the tax awareness. Since the introduction of the personal income tax in 1980, it has played an active role in serving and supporting the reform and safeguarding the rights and interests of the state. However, with the deepening of economic development and reform, many problems have emerged in the area of ​​income distribution such as high tax evasion ,Income Gap