个人所得税自 1 799年在英国诞生以来 ,现已为世界各国普遍采用 ,成为发达的市场经济国家的主要税种。而由于我国个人所得税起步较晚 ,现行税制不完善 ,征管制度不健全 ,监控机制不严密 ,税法宣传不到位 ,致使税款流失较为严重。因此 ,加强个人所得税征管 ,充分发挥其组织财政 Since the birth of personal income tax in 1799 in the United Kingdom, personal income tax has now been widely adopted by all countries in the world and has become the major tax for developed market economy countries. However, due to the late start of personal income tax in our country, the current tax system is imperfect, the system of collection and administration is not perfect, the monitoring mechanism is not rigorous, and the tax law is not well publicized, resulting in a serious loss of tax. Therefore, to strengthen the personal income tax collection and management, give full play to its organizational finance