比利时个人所得税的特点及借鉴意义

Characteristics of personal income tax of Belgium and its enlightenment on China

介绍比利时个人所得税的税制类型、税率设计、费用扣除、应税所得的计算方法、预提税等几个方面的特点,借鉴其合理之处建议完善我国的个人所得税制:将现行的分类税制改为综合分类所得税制;减少税率档次,降低最高边际税率;费用扣除应考虑纳税人的家庭状况;对应税所得随通货膨胀进行调整;加快信用制度建设,完善个人所得税的征管制度。

This paper introduces taxation system, taxation rate design, fee deduction, calculation method for income tax, estimated tax and so on of the personal income tax of Belgium. Based on the reasonable taxation methods of Belgium, this paper makes suggestions for completing ＂China＇s personal income tax system such as changing present classified taxation system into comprehensive classified taxation system, reducing tax rate level, decreasing the highest marginal tax rate, considering the situation of the individual and family when ices are deducted, adjusting taxation income with the changing of inflation, accelerating credit system construction, completing personal income tax system.