基于金税四期的中哈两国个人所得税对比分析及启示

Comparative Analysis and Enlightenment of Personal Income Tax between China and Kazakhstan Based on Golden Tax Phase Ⅳ

哈萨克斯坦是“一带一路”的首倡之地和中国西向建设的境外首站,在“一带一路”共商共建共享过程中,中哈合作取得成就令世人瞩目。从我国个人所得税的情况介绍出发,对比分析中哈两国个人所得税税制的设计和征收管理状况,提出改革我国个人所得税税制、加强智慧税务建设、建立家庭与个人申报并行制度、优化免征额调整机制以及强化纳税人信用体系建设等优化我国个税制度的启示。

Kazakhstan is the first place to advocate the Belt and Road initiative and the first overseas stop of China’s westward construction. In the process of joint discussion, construction and sharing of the Belt and Road, the achievements of China and Kazakhstan cooperation have attracted worldwide attention. Starting from the introduction of personal income tax in China, this paper compares and analyzes the design and collection management of personal income tax system in the two countries, and puts forward the enlightenment of optimizing the system in China, such as reforming the system, strengthening the construction of smart tax, establishing a parallel system of family and individual declaration, optimizing the exemption adjustment system, and strengthening the construction of taxpayer credit system.