个人所得税是我国财政收入的重要来源之一。我国个人所得税存在较严重的偷逃行为。本文结合偷逃个人所得税常用的手段和途径,从税制的缺陷、税收征管手段落后、执法不力、纳税意识淡薄等方面综合分析了个人所得税流失的成因,提出防范和打击偷逃个人所得税的应对方案。 Personal income tax is one of the important sources of fiscal revenue in our country. China’s personal income tax there is more serious evasion behavior. Based on the commonly used methods and ways to evade personal income tax, this paper analyzes the causes of loss of personal income tax from the defects of the tax system, laggard tax collection and administration, weak enforcement of tax law and so on, and puts forward countermeasures to prevent and combat the personal tax evasion .