我国的个人所得税虽然已经开征10多年,但由于存在征收面广,税源分散,工作量大等等原因,偷逃税现象十分严重,税源的流失不仅影响国家的财政收入,而且严重削弱了个人所得税应有的调节作用.本文拟对目前个人所得税征管中存在的问题以及原因,谈一点粗浅的看法.我国个人所得税存在大量偷逃税现象的原因可从纳税 Although the personal income tax in our country has been levied for more than 10 years, the phenomenon of tax evasion is very serious due to the extensive collection, the diversification of tax sources, the heavy workload and so on. The loss of tax sources not only affects the state’s fiscal revenue, but also seriously weakened the personal income tax And some regulatory role.This paper intends to present personal income tax collection and management of existing problems and reasons, to talk a little superficial view of China’s personal income tax a large number of reasons for the phenomenon of tax evasion can be tax