我国现行的《中华人民共和国个人所得税法》是1994年1月1日起施行的。1994～2001年个人所得税收入年平均增幅47％,已发展成为我国第四大税种,其组织财政收入和调节个人收入的职能作用得到了有效发挥。但随着我国经济的飞速发展,经济形势发生了很大变化,居民收入情况也有所改变,尤其是中国加入WTO后,与世界经济的联系更加紧密,人才的竞争 The current “Personal Income Tax Law of the People’s Republic of China” came into force on January 1, 1994. From 1994 to 2001, the income tax on personal income increased by 47% on average, and it has become the fourth largest tax in China. Its function of organizing the financial revenue and adjusting personal income has been effectively brought into play. However, with the rapid economic development in our country, great changes have taken place in the economic situation and the incomes of residents have also changed. Especially after China’s accession to the WTO, it has become more closely linked with the world economy and the competition for qualified personnel