在最近的几年中,国税的流失一直是一个令人议论纷纷的话题。而在国税的流失当中,个人收入调节税的流失就更是惹人注目。其中的原因就在于,虽然个调税在我国是个小税目,但个调税的能否有效征收,不仅关系到国库的收入.而且还关系到国家能否对个人的收入进行有效的调节。 个调税的不能有效征收,固然有许多的原因,但我觉得最基本的原因还是在于有关的税收部门无法 In recent years, the loss of state tax has always been a controversial topic. In the loss of state tax, the loss of personal income tax adjustment is even more conspicuous. The reason for this is that although a tax adjustment is a small tax in our country, whether or not a tax adjustment can be effectively levied not only relates to the revenue of the state treasury, but also relates to whether the state can effectively regulate individual income. Of course, there are many reasons why a tax transfer can not be effectively levied. However, I think the most basic reason is that the relevant tax department can not