个人所得税是世界各国普遍立法征收的一个税种,与其他国家相比,我国个人所得税制度实施的时间较晚,且不够成熟规范,与市场经济发展要求不相适应。近年,在根据国情和借鉴国外发达国家的成功经验后,我国制定了新的征税制度,在力求促进经济发展,调节个人收入差距的同时也逐渐暴露出了一些问题,需要进一步完善。 Compared with other countries, the personal income tax is a tax that is generally collected by countries in the world. The implementation of the personal income tax system in China is relatively late and not mature enough to meet the requirements of market economy. In recent years, after drawing on the successful experience of developed countries in foreign countries, our country has formulated a new taxation system. While striving to promote economic development and adjusting individual income disparity, some problems have gradually emerged and need to be further perfected.