摘要：个人所得税是我国政府对居民全部收入和非居民来自境内的收入征收的一项税费。个人所得税对于增加我国的财政收入以及调节居民收入有着重要的作用。它是与居民生活息息相关的税种，关系着居民的切身利益。个人所得税是自我国税制改革以来发展最迅速的税种，目前已经成长为我国的第四大税种。但是由于我国正处于经济转型时期，经济发展速度过快，再加上我国个人所得税税制设计本身的缺陷导致了个人所得税的一系列问题，最终导致了个人所得税的流失以及税负的不公平，甚至使个人所得税失去了它劫富济贫的基本功能等严重后果。这不仅对国家造成了损失，也给居民带来了不良的影响。因此解决个人所得税的问题迫在眉睫，这对社会的稳定和经济的发展起着很重要的作用。本文主要采用查阅资料、分析数据的方法对我国个人所得税存在的问题进行了浅谈，并对这些问题导致的后果做了分析，并根据自己的分析尝试提出了一些对策。但是由于个人的知识以及研究经验的不足，所以可能存在提出的对策不科学合理等缺陷，因此希望以后的学者取得更大的成果。

关键词：个人所得税；税款流失；税制改革

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