我国开征个人所得税在增加国家财政收入、调节个人收入分配上起了一定作用,但在征纳过程中暴露出的问题也不少,主要表现为偷漏税现象严重,调节作用弱化等。究其原因,笔者认为有以下几个方面:其一是适用税率不规范。我国现行个人所得税实行两种税率制度、三种适用税率。税率 The introduction of personal income tax in our country has played a certain role in increasing state revenue and regulating personal income distribution. However, there are also many problems exposed in the process of taxation, mainly due to the serious phenomenon of tax evasion and the weakening of the regulatory role. The reason, I think the following aspects: First, the applicable tax rate is not standardized. The current personal income tax in our country has two kinds of tax rates and three kinds of applicable tax rates. tax rate