关于对我国个人所得税运行情况的思考

个人所得税是我国目前由税务部门征收的仅次于增值税、营业税、内资企业所得税的第四大税种，它在起到组织税收收入作用的同时，更具有调节分配、实现社会公平的重要职能。个人所得税是一个直接税种，也是一个与我们切身利益息息相关的税种。本文主要对个人所得税的目前运行状况试进行解析。并提出了相应的完善个人所得税的设想。

Reflections on the Situation of Personal Income Tax Collection in China

Inferior to value added tax, sales tax and the income tax of internal capital enterprises, personal income tax is the fourth important tax levied by revenue departments in present China. It has the important function of adjusting distribution and realizing social fairness. Personal income tax is a direct tax and a tax closely related to our own interests. This paper mainly analyzes the present situation of personal income tax collection and puts forward views on consummating the work of personal income tax.