求翻译：本文从个人所得税的产生和发展出发，着重介绍美国和日本两个国的个人所得税法以及征管措施，并将我国的个人所得税法与上述两国在税率、税率层次、起征点和纳税申报方法等方面进行详细的比较，通过文字和图表直观的反映我国个人所得税目前存在的问题，并由此提出完善我国个税法律的意见和建议。是什么意思？

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This article embarks from the personal income tax production and the development, introduced emphatically American and the Japanese two country's individual income tax laws as well as the collection measure, and our country's individual income tax law and the above both countries in aspects and so o