个人所得税法的修改及其实施,不仅要在税制设计上下工夫,也要在税收征管上解决问题,更要在税收征收的外部环境上制定相应的对策。个人所得税的外部环境治理中,应着重提高全民纳税意识,建立税收监控机制,理顺工资收入结构,强化部门之间协调,增强税收的透明度。 The amendment and implementation of the personal income tax law should not only make efforts in tax system design, but also solve problems in tax collection and administration, and make corresponding measures in the external environment of tax collection. In the external environment governance of personal income tax, we should focus on raising the awareness of taxpayers across the country, establishing a tax monitoring mechanism, rationalizing the wage income structure, strengthening coordination among departments, and enhancing the transparency of tax revenue.