At present, China's socialist democracy and legal system are still in the stage of gradual improvement. There are laws that do not comply, and the phenomenon of lax law enforcement exists to varying degrees. Consciously paying taxes according to the law has not become a string in the minds of every citizen, especially Since the personal income tax was levied, the collection status has been unsatisfactory. therefore? ["Citizens' awareness of taxation needs to be effectively strengthened.", 'The arrest of citizens who do not pay personal income tax.', 'Citizens who do not pay personal income tax are subject to heavy penalties.', 'Individual income tax is levied on all citizens.']