摘要:國民收入伴隨著國內經濟的快速發展，也在相應增加，同時高收入人群也越來越多，隨之形成的個人所得稅稅收收入也有了很快的增長，那么其流失問題也在愈來愈嚴重。個人所得稅在現代稅制中占據著重要的地位，肩負著調節收入差距的重任。因此，其流失問題也就造成了對稅收收入的很大影響。目前個人所得稅被認為是稅收流失最嚴重的稅種，造成了財政收入的損失，對個人收入分配的公平，調節貧富不均的作用產生不利，有礙社會經濟的持續發展。本文以南通市個人所得稅流失為例進行研究，通過了解其個人所得稅流失現狀，分析流失成因，探尋治理個人所得稅稅收流失的方法，分析其成本，為提高納稅人依法納稅意識，稅務機關依法治稅水平，促進個人所得稅法的不斷完善提供治理對策。

關鍵詞：個人所得稅；稅收流失；流失成因；治理對策

Abstract:National income along with the rapid development of the domestic economy, but also a corresponding increase in high-income people more and more, followed by the formation of personal income tax revenue has also been growth quickly, then the drain is also becoming more and more serious. Personal income tax occupies an important position in the modern tax system, shoulders the important task to adjust the income gap. Therefore, loss problems will cause a great impact on tax revenue. Personal income tax is considered to be the most serious loss of tax revenue taxes, resulting in a financial loss of income, personal income distribution fair, adjust the gap between the rich and the poor role adversely impede the socio-economic sustainable development. Nantong City personal income tax loss study, understand their loss of personal income tax status quo analysis of causes of loss, to explore the governance of personal income tax loss analysis of its cost, to increase taxpayer awareness of tax law, the tax authorities tax according to law levels, and promote the continuous improvement of the personal Income Tax Law to provide countermeasures.

Keywords  Personal income tax  tax loss  causes of the loss  Countermeasures