综合与分类相结合的个人所得税制改革渐行渐近。税制与征管密不可分,税收制度需要征管措施落实,征管过程中发现的问题又能促进税制不断完善。本文主要就混合税制下个人所得税征管信息化系统构建、征收方式选择、补退税机制与征管配套措施建设等提出相关建议。 The combination of comprehensive and tax-based personal income tax reform is approaching. The tax system is inseparable from the collection and management of tax collection, tax collection and administration measures need to be implemented, problems found in the collection and management process can promote the continuous improvement of the tax system. This paper mainly puts forward some suggestions on the construction of the system of personal income tax collection and management information, the selection of the mode of collection, the supplementary tax refund mechanism and the construction of collection and management measures under the mixed tax system.