随着我国经济发展和社会各项事业的进步及人们纳税意识的加强,社会各界对税收特别是对以个人(自然人)取得的应税所得为征税对象的个人所得税的关注与日俱增。近段时间,要求提高个税免征额、改革个税征收办法的呼声越来越高。个人所得税关系到亿万纳税人的切身利益,也是政府在构建和谐社会中必须妥善处理的社会问题,因而成为当前我国经济生活中的最大热点。 With the economic development in our country and the progress of all social undertakings and the enhancement of people’s tax awareness, people in all walks of life are paying increasing attention to the personal income tax which is the object of taxation, especially on the taxable income obtained by individuals (natural persons). Recently, the call for raising a tax exemption amount, the reform of a tax collection approach louder and louder. Personal income tax is of vital importance to hundreds of millions of taxpayers and also a social issue that the government must properly handle in building a harmonious society. Therefore, it has become the hot spot in the current economic life in China.