纳税是每个公民的义务,个人所得税不仅关乎国家的财政收入,而且还与每个社会成员的利益息息相关。近年来,国家和社会对个人所得税的关注不断增加,而如何防止偷税、漏税,完善国家的税收体制和个人所得税的征收已经成为了大家关注的焦点。 Taxation is the duty of every citizen, and personal income tax is not only related to the state’s revenue, but also to the interests of each member of society. In recent years, the state and society have paid increasing attention to the personal income tax, and how to prevent tax evasion, tax evasion, improve the taxation system of the country and the collection of personal income tax have become the focus of everybody’s attention.