个人所得税税制改革已引起社会各界的普遍关注,历时较长,面临多方面困境,而征收管理制度的改革是个人所得税税制改革的一大掣肘因素。再好的法律最终取决于实施,税制亦如此,关键在征管。 The reform of personal income tax system has aroused widespread concern in the community, which lasted for a long time and faces many difficulties. The reform of the system of levying taxes is a major constraint in the reform of the personal income tax system. The best law ultimately depends on the implementation, the tax system is also true, the key in the collection.