海峡两岸个人所得税制度比较

A Comparative Analysis on Individual Income Tax System across the Taiwan Straits

本文比较了海峡两岸个人所得税制度的异同,提出中国大陆个人所得税制度应逐步建立综合与分类相结合的模式。为减轻劳动者负担,应完善扣除制度,建立基本扣除、生计扣除和特殊扣除相结合的分类扣除税制模式;为调节收入差距,应完善累进税率制度,减少税率级距、降低边际税率。

This paper makes a comparison on the similarities and differences of individual income tax system across the Taiwan Strait and puts forward that an integrated individual income tax system with synthesized and categorized mechanisms shall be progressively established in China's Mainland, which is supposed to improve tax deduction system, establish categorized tax deduction mode combined with fundamental deduction, livelihood deduction and special deduction for relieving the burden of working class, and meanwhile is supposed to improve progressive tax rate system, reduce tax rate bracket and marginal tax rates for adjusting income distribution.