个人所得税征管难点及其对策黄衍电经过１９９４年全国性的税收制度的结构性改革，我国的个人所得税制制着法制化、规范化和合理化迈进了一大步，其财政功能和社会功能也得到进一步加强。然而，个人所得税作为地说机关管征的重要税种，尤其是在实行“分税制”后作为地方税... Difficulties and Countermeasures of Individual Income Tax Collection After the nationwide reform of the tax system in 1994, China’s personal income tax system took a big step forward in its legalization, standardization and rationalization. Its financial and social functions were also obtained To further strengthen. However, the personal income tax is regarded as an important tax type regulated by the authorities, especially as a local tax after the implementation of a “tax-sharing system”.