在我国现行税制中,与个人关系最密切、最直接的税种当属个人所得税,自1980年开征以来,随着人们税收意识的增强,以及各级税务机关征收管理措施的进一步加强,个人所得税收入总额有了明显的增长,可以说是增长最快的税种,但不可否认,它也是最难征收的税种之一。由于我国的个人所得税在征管方面还存在着许多不完善的地方,就连税法也不尽完善,所以个人所得税还存在着巨大的税收黑洞。 In China's current tax system, personal tax is the most closely related to the individual. Since the introduction of the tax in 1980, with the enhancement of people's tax awareness and the further strengthening of tax administration at all levels, the personal income tax There has been a marked increase in the total amount, arguably the fastest-growing tax category, but it is undeniable that it is also one of the hardest taxes to levy. As China's personal income tax in the collection and management there are still many imperfections, even the tax law is not perfect, so the personal income tax there is a huge tax black hole.