个人所得税流失的现状分析与对策探讨摘要:个人所得税是我国财政收入的主要来源之一。然而,在我国现行税制中,个人所得税却被公众认为是税收流失最严重的税种。个税流失严重不仅使财政收入损失巨大,而且还加剧了个人收入分配不公的状况。因此,进一步加强个税的管理和征收办法,加强税法宣传,提高公民自觉纳税的意识是改善我国个税流失状况的有效途径。关键词:个人所得税 个税现状 流失原因 治理对策Abstract:The personal income tax is one of our country financial revenue important sources. However, in our country current taxation, the personal income tax actually by the public was revealed that is the tax revenue drains the most serious categories of taxes. Not only the tax outflow is serious causes the financial revenue loss to be huge, moreover also intensified the personal income assignment unfair condition。 Therefore, further strengthens a tax the management and the collection means that strengthens the tax law propaganda, raises consciousness which the citizen on own initiative pays taxes is improves our country tax outflow condition the efficient path.Key Words:Personal Income Tax Tax situation Loss reasons Countermeasures随着经济的迅猛进展,税收收入是国民经济是我重要组成部分,在国民经济中占取了重要位置。但是个人所得税在我国财政收入中的比重很低,不足 7%,看似完善的分类累进个人所得税制度,其实也很容易出现漏洞,个税征收上出现了“贫富倒挂”现象。“分配不公,收入差距拉大"已成为我国当前建立和完善市场经济体制中的主要矛盾之一。因此,必须加强对个人所得税流失的管理,减少税收的不必要流失以及对个税流失的讨论具有深刻的意义.一、目前我国个人所得税的现状改革开放以来,我国国民经济收入分配格局发生很大的变化,中国经济市场化改革进展趋势是私营经济、个体经济、经济部门站全国经济总量的比重迅速上升,但是他们所提供的税收或财政收入比重明显低于经济比重.主要原因在于税收的起征点定得过低,以改革开放后首征个税时,当时的一般员工收入只有 70 元,而起征点定在800 元,也就是说基本上靠工薪收入的人是不纳一分税的....