随着我国居民收入分配的差距扩大,国家基于平衡财富分配、调节经济等目的征收个人所得税,然现行的个人所得税却存在一些不足,未能充分发挥收入调节的功能。本文主要针对个人所得税在征管上的不足,找出原因与对策,并提出改进建议。 With the widening income disparity of residents in our country, the state levies personal income tax based on the objective of balancing the distribution of wealth and regulating the economy. However, the current personal income tax has some shortcomings and fails to give full play to the function of income regulation. This paper mainly aims at the insufficiency of personal income tax in collection and management, finds out the reasons and countermeasures, and puts forward the suggestions for improvement.