１９９７年 ,国家税务总局在贯彻新时期治税思想、强化税收征管中 ,提出了严格个人所得税代扣代缴制度 ,逐步推行法人支付与个人收入双向申报制的要求。３年多来 ,青岛市地方税务局按照国家税务总局的要求 ,紧密结合青岛市的实际 ,在强化个人所得税征管中 ,有计划有步骤地推行 In 1997, the State Administration of Taxation put forward a strict system of personal income tax withholding and payment in implementing the idea of ​​tax treatment in the new period and strengthening tax collection and administration, and gradually implemented the requirement of two-way declaration of legal person payment and personal income. In the past three years, in accordance with the requirements of the State Administration of Taxation and the actual conditions of Qingdao City, the Qingdao Local Taxation Bureau has implemented the plan step by step in strengthening the collection and administration of personal income tax