随着新税制的推行，新的个人所得税法也应运而生，本文拟就我国个人所得税征管的难点进行分析，谈谈对公民个人应税收入控管的方法。一、个人所得税征管的难占个人所得税具有开征时间短、税种小、收入少、税源隐蔽分散、政策性哟、涉及面广的特点。其征管难度之大，是其它各种? With the implementation of the new tax system, a new personal income tax law has come into being as well. This paper intends to analyze the difficulties of personal income tax collection and management in our country and talk about ways to control the taxable income of citizens. First, the personal income tax collection and management of individual income tax has the characteristics of a short time, small taxes, low income, covert sources of tax revenue, policy-oriented, involving a wide range of characteristics. Its collection of difficult, is the other various?