试析中、日个人所得税

Comparison of Individual Income Tax in China and in Japan

个人所得税是对个人(自然人)取得的各项应税所得征收的一种税。它最早于1799年在英国创立,目前世界上已有140多个国家和地区开征了这一税种。我国个人所得税是于1980年为了适应改革开放维护国家税收权益、调节收入分配的需要而产生,它在我国经济社会发展中曾起过重大积极作用,但随着改革开放的深入和经济的发展,我国个税制度虽不断调整但其制度设计仍有不够完善之处,通过中、日个人所得税的比较分析,以此对我国个税改革提出借鉴的建议。

Individual income tax,first established in UK in 1799,is a tax le vied from an individual's(a natural person) various taxable income.This tax is now available to more than 140 countries and regions.In China,individual inco me tax was established in 1980 to meet the needs of maintain the l rights and in terests of national taxation and adjustment of income and distribution.It has p layed significant role in our economic and social development.However,with fur ther development of opening-up and reform and the development of economy,the i ndividual income tax system needs further improvement.This paper makes proposal s to the reform of China's individual income tax based on comparative analysis t o the income tax system in China and Japan.