个人所得税是对个人取得的工资、薪金、劳务报酬等各项所得征收的一种税,它不仅具有筹集财政收入、实现社会公平的功能,而且发挥着经济“内在稳定器”的作用,因此备受世界各国的青睐。目前,世界上已有140多个国家和地区把个人所得税作为其税制结构中的主体税种。随着我国经济的 Personal income tax is a kind of tax levied on various incomes such as wages, salaries and remunerations paid by individuals. It not only has the function of raising fiscal revenue and realizing social equity, but also plays an economic “internal stabilizer” role. Therefore, By all countries in the world of favor. At present, there are more than 140 countries and regions in the world that regard personal income tax as the main type of tax in their tax structure. With the economy of our country