求翻译：个人所得税是我国税收的重要税种，随着我国市场经济的纵深发展，现行个人所得税收法律制度与当前经济生活的不适应之处逐渐增多，完善个人所得税的改革势在必行。我国个人所得税开征较晚，现行税制是在1994年税制改革基础上形成的。由于税制模式，费用扣除，税收优惠和税收征管存在问题，加上经济全球化，电子商务的迅速发展，居民收入多元化的出现，使我国现行个人所得税制日益暴露出功能缺陷，及时予以改革显得格外迫切和重要是什么意思？

Important tax personal income tax is a tax, as China's market economy in-depth development, the existing legal system of personal income tax collection and not adapted to the place of the current economic life is gradually increasing, perfecting personal income tax reform is imperative. Personal income tax levying late, current tax system were formed on the basis of the 1994 tax reform. Because of the tax system, expenses deduction, tax incentives and tax issues, coupled with economic globalization, the rapid development of electronic commerce, income diversification appear, make current personal income tax system in China is increasingly exposed a defect, timely reform seem extremely urgent and important