从我国个人所得税征管现状分析,只有从拓展税基入手,构建“一体化”所得课税体系,对个人所得课税进行重新设计,才能使个人所得税的征管走出困境,充分发挥税收调控功能。一、所得的界定从量能纳税的公平角度出发,所得应包 From the analysis of the status quo of personal income tax collection and management in our country, only from the expansion of the tax base to build an “integrated” income tax system, to re-design the personal income tax in order to make personal income tax collection and management out of the woods and give full play to tax control functions. First, the definition of income From the perspective of the amount of taxable fair, the proceeds should be included