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个人所得税制的健全和完善,离不开其特定的税收文化基础。而个人所得税作为税收文化建设的重要载体,在我国税收文化建设中具有特殊而重要的作用。经过长期的建设和发展,我国个人所得税的税收文化基础已初步形成。但总体上看,我国个人所得税的税收文化基础还很薄弱,并在一定程度上制约着个人所得税制的完善和功能的发挥。因此,进一步加强我国个人所得税税收文化建设,是改革和完善我国个人所得税不可或缺的内容。
The perfection and perfection of the personal income tax system can not be separated from its specific tax culture foundation. As an important carrier of the construction of taxation culture, personal income tax has a special and important role in the taxation cultural construction in our country. After a long period of construction and development, the taxation foundation of personal income tax in our country has taken shape. However, on the whole, the taxation culture foundation of personal income tax in our country is still very weak, and to a certain extent, it restricts the perfection and function of personal income tax system. Therefore, further strengthening the taxation culture of personal income tax in our country is an indispensable part of reforming and improving our personal income tax.