我国个人所得税自1980年9月开征至今已有20多个年头。随着课征范围的扩大,目前我国个人所得税纳税人已占总人口的10%左右。经过多年来的探索、改革和尝试,这一税种的征收管理水平得到了提高,征管力度得到了加强,个人所得税的征收工作取得了较大的成绩,为国民经济的健康发展和社 Our personal income tax has been in practice for more than 20 years since its introduction in September 1980. With the expansion of the scope of the levy, at present, China’s personal income taxpayers have accounted for about 10% of the total population. After years of exploration, reform and attempts, the collection and management of this tax has been enhanced, the collection and management efforts have been strengthened, and the acquisition of personal income tax has made great achievements. It has provided a platform for the healthy development of the national economy and social service.