摘要:国民收入伴随着国内经济的快速发展，也在相应增加，同时高收入人群也越来越多，随之形成的个人所得税税收收入也有了很快的增长，那么其流失问题也在愈来愈严重。个人所得税在现代税制中占据着重要的地位，肩负着调节收入差距的重任。因此，其流失问题也就造成了对税收收入的很大影响。目前个人所得税被认为是税收流失最严重的税种，造成了财政收入的损失，对个人收入分配的公平，调节贫富不均的作用产生不利，有碍社会经济的持续发展。本文以南通市个人所得税流失为例进行研究，通过了解其个人所得税流失现状，分析流失成因，探寻治理个人所得税税收流失的方法，分析其成本，为提高纳税人依法纳税意识，税务机关依法治税水平，促进个人所得税法的不断完善提供治理对策。

关键词：个人所得税；税收流失；流失成因；治理对策

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