随着国民经济的快速发展,个人和家庭的的收入的增加不仅使生活得到了改善,同时,由于公民个人缴纳的个人所得税也随着工资的上涨而增加,对国民经济来说,个人所得税是比较重要的税种,是国民经济的重要组成部分。但是,与发达国家相比,我国对于个人所得税的重视程度远远不够。目前,个人所得税已成为增长最快的税种,对宏观经济的影响也越来越大。因此,个人所得税的征收、个人所得税的税率及其确定的合理性有待进一步探究,对于分析其对国民经济的影响是必要的。 With the rapid development of the national economy, the increase of personal and family income not only improves living standards, but also because personal income tax paid by citizens also increases with rising wages. For the national economy, personal income tax is The more important types of taxes are an important part of the national economy. However, compared with the developed countries, our country attaches great importance to the personal income tax. At present, personal income tax has become the fastest-growing tax, the macroeconomic impact is also growing. Therefore, the collection of personal income tax, the personal income tax rate and its rationality to be determined to be further explored, for the analysis of its impact on the national economy is necessary.