个人所得税是对个人取得的收入或所得征收的税,1799年为英国首创,之后在各国先后开征。目前个人所得税已被全世界140多个国家和地区所采用,在各国税制中有着举足轻重的地位,并成为发达国家首屈一指的主要税种。 Personal income tax is a tax on income or income earned by an individual. It was first introduced by Britain in 1799 and then introduced in various countries. At present, personal income tax has been adopted by more than 140 countries and regions in the world and plays a decisive role in the taxation system of various countries and has become the leading major tax in developed countries.