个人所得税是调节个人收入分配的重要杠杆,是地方财政收入的重要来源之一。为贯彻落实党的十五大精神,规范个人收入分配,完善个人所得税制,现就进一步加强个人所得税征收管理工作的有关问题作如下通知:一、进一步提高认识,加强领导加强个人所得税的征收管理,对于调节个人收入水平,增强地方财政实力,维护税制改革成果,保证新税制的有效实施,维护国家权益和社会稳定,促进 Personal income tax is to adjust personal income distribution an important lever, is one of the important sources of local financial revenue. In order to implement the spirit of the 15th Party Congress, standardize personal income distribution and improve the personal income tax system, we hereby notify you of the following issues concerning further strengthening the administration of personal income tax collection: I. We will further raise our awareness and strengthen our leadership to enhance the collection and administration of personal income tax , For the adjustment of personal income, enhance local financial strength, safeguard the results of the tax reform, to ensure the effective implementation of the new tax system, safeguarding national interests and social stability, and promote