个人所得税与其他税种比起来,只是一个年轻的税种。个人所得税产生的初期, 一般是作为临时性的筹措经费措施,比如英国和美国最初就是为了募集战争经费才临时征收个人所得税。但后来,个人所得税有了进一步的发展,并成了一种固定税。从各国的实践来看,在开征的初期, Compared with other taxes, personal income tax is only a young tax. The beginning of personal income tax is generally used as a temporary financing measure, such as the United Kingdom and the United States was originally originally to raise funds for the war was only a temporary personal income tax. However, personal income tax went further and became a fixed tax. From the practice of all countries, in the early stages of the introduction,