个人所得税是世界各国普遍征收的一种税收,它是针对公民个人的所得征收的,一般采用累进税率,纳税人所得高,课税就重;所得低,课税就少,因而被称为税种中劫富济贫的“罗宾汉”,成为市场经济条件下各国组织财政收入和调节个人收入分配的重要税种 Personal income tax is a kind of tax generally collected by all countries in the world. It is levied on individual citizens ’income. Generally, progressive tax rate is adopted. Taxpayers’ income is high, and taxation is heavy. Income is low and taxation is low. Robin Hood, a man who robbed the rich and the poor, has become an important tax on the fiscal revenue organized by various countries under the market economy and on the adjustment of personal income distribution