目前我国税收制度在设计上存在诸多缺陷,在操作上也存在漏洞和弊端,公民纳税意识淡薄,因此造成普通工薪阶层和中低收入者成为纳税主体,而高收入者逃税、漏税现象严重。所以,我们在研究和完善个人所税制度时,同时也必须重视个人所得税征管方法和手段,笔者根据现阶段我国个人所得税征管存在的种种问题,提出以下几点看法。 At present, there are many shortcomings in the design of tax system in our country. There are also loopholes and malpractices in the operation. Citizens’ tax awareness is weak, resulting in ordinary working-class people and low- and middle-income earners becoming taxpayers, while high-income earners have a serious problem of tax evasion and tax evasion. Therefore, when we study and improve the personal tax system, we must also pay attention to the methods and means of personal income tax collection and management. The author puts forward the following views according to the problems existing in the collection and management of personal income tax in our country at this stage.