2008年,我国个人所得税收入占全国税收收入的6.46%,占全国财政收入的5.78%。从数字比例看,个人所得税所提供的收入不算多,从征管成本看,却要投入大量的金钱、时间和精力,其成本效益 In 2008, China’s personal income tax revenue accounted for 6.46% of the national tax revenue, accounting for 5.78% of the national revenue. Judging from the figures, the income provided by the personal income tax is not too much. However, looking at the cost of tax collection, it has to devote a great deal of money, time and energy to its cost-effectiveness