摘要：個(gè)人所得稅是我國(guó)政府對(duì)居民全部收入和非居民來(lái)自境內(nèi)的收入征收的一項(xiàng)稅費(fèi)。個(gè)人所得稅對(duì)于增加我國(guó)的財(cái)政收入以及調(diào)節(jié)居民收入有著重要的作用。它是與居民生活息息相關(guān)的稅種，關(guān)系著居民的切身利益。個(gè)人所得稅是自我國(guó)稅制改革以來(lái)發(fā)展最迅速的稅種，目前已經(jīng)成長(zhǎng)為我國(guó)的第四大稅種。但是由于我國(guó)正處于經(jīng)濟(jì)轉(zhuǎn)型時(shí)期，經(jīng)濟(jì)發(fā)展速度過(guò)快，再加上我國(guó)個(gè)人所得稅稅制設(shè)計(jì)本身的缺陷導(dǎo)致了個(gè)人所得稅的一系列問(wèn)題，最終導(dǎo)致了個(gè)人所得稅的流失以及稅負(fù)的不公平，甚至使個(gè)人所得稅失去了它劫富濟(jì)貧的基本功能等嚴(yán)重后果。這不僅對(duì)國(guó)家造成了損失，也給居民帶來(lái)了不良的影響。因此解決個(gè)人所得稅的問(wèn)題迫在眉睫，這對(duì)社會(huì)的穩(wěn)定和經(jīng)濟(jì)的發(fā)展起著很重要的作用。本文主要采用查閱資料、分析數(shù)據(jù)的方法對(duì)我國(guó)個(gè)人所得稅存在的問(wèn)題進(jìn)行了淺談，并對(duì)這些問(wèn)題導(dǎo)致的后果做了分析，并根據(jù)自己的分析嘗試提出了一些對(duì)策。但是由于個(gè)人的知識(shí)以及研究經(jīng)驗(yàn)的不足，所以可能存在提出的對(duì)策不科學(xué)合理等缺陷，因此希望以后的學(xué)者取得更大的成果。

關(guān)鍵詞：個(gè)人所得稅；稅款流失；稅制改革

Abstract：Personal income tax on a study of personal income taxes and fees are levied by the Chinese government. Personal income tax for the increase in China's fiscal revenue and adjusting income plays an important role. Personal income tax is a tax reform since the fastest-growing categories of taxes, has grown into the fourth largest tax of our country. However, because our country is in economic transition period, rapid development of the economy, coupled with China's personal income tax system design defects caused some problems of personal income tax, eventually led to the loss of personal income tax and the tax burden unfair and even the personal income tax has lost its basic functions of rob the rich and assist the poor serious consequences. Not only in the country caused a loss, but also to the residents brought bad influence.Imminent therefore to solve the issue of personal income tax. This paper mainly uses the data access, data analysis method of the individual income tax of our country has carried on the discussion, and lead to the consequences of these problems are analyzed, and according to their own analysis tries to put forward some countermeasures. But the lack of personal knowledge and experience, so the possible countermeasures is not scientific and rational defects, so I hope the scholars made greater achievements.

Keywords: Personal income tax; the loss of tax ; tax reform