个人所得税是国家对本国公民、居住在本国境内的个人所得和境外个人来源于本国的所得征收的一种所得税。个人所得税除了具有税收一般的作用外，还有着其他税种不可替代的独特作用。这主要是通过证收个人所得税，调节公民个人收入水平，缩小纳税人之间因分配不公产生的收入差距 Personal income tax is an income tax levied by the state on the incomes of its own citizens, those individuals residing in the territory of that country and the incomes of individuals abroad. In addition to taxation, personal income tax has the unique role of being irreplaceable by other taxes. This is mainly through the collection of personal income tax, adjusting the level of individual citizens’ income and narrowing the income gap between taxpayers due to unfair distribution