中国与新加坡个人所得税制度的比较与借鉴

Comparison of the Personal Income Tax System between China and Singapore and Its Reference

文章在纳税人居民与非居民身份的判定标准、税制模式、征税对象、费用扣除、税率的比较等方面对中国与新加坡个人所得税制度进行比较和分析,指出新加坡个人所得税制度的优点对我国的借鉴和启示。

In this paper,the author compares and analyzes the personal income tax systems in the criterions of resident and non-resident status of taxpayer,taxation model,tax object,deduct,tax rate and so on between China and Singapore. The author points the advantages of Singapore＇s personal income tax system and ties reference to our country.