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个人所得税是对个人（自然人）取得的各项所得征收的一种税。它最早于１７９９年在英国创立，经历了近两个世纪的发展与完善，在增加国家财政收入、调节经济、调节收入分配、缓解社会矛盾等方面发挥了重要作用，我国个人所得税制度也在随着市场经济的发展进一步完善。 一、个人
Personal income tax is a tax levied on individual income earned by individuals (natural persons). It was first established in England in 1799 and has experienced the development and improvement of the past two centuries. It has played an important role in increasing state revenue, regulating economy, adjusting income distribution and alleviating social conflicts. The system of personal income tax in our country is also followed The development of market economy has been further improved. A person