Ponders on the current situation of personal income tax collection and the reform

at present,in our country personal income tax collection has the problem that the collection system is not perfect;the collection effect is not ideal;proportion is excessively low that the personal income tax accounts for the tax revenue total amount,the salariat becomes the tax payment main body,not manifests tax justice and so on main questions.Should reform the present tax system pattern,practices tax system that the synthesis and the classification unifies;adjust and simplify tax rate structure,use the more flexible standard of expense deduction.Strengthen taxpayer's consciousness,consummate individual prestige restraint mechanism;enlarge the investigation to smuggle and evades taxes,the dynamics of the attack and penalty.