个人所得税制度改革国际比较与启示

The International Comparisons and enlightenment about Personal Income Taxe System Reform

随着经济的不断发展,个人收入不断增长,现行的个人所得税制度已不能满足经济发展的需要,有待改革。通过借鉴、分析美国、英国、德国等发达国家的个人所得税制度的改革经验,提出了个人所得税制度改革的启示。

With the constant development of economy,personal income increase,the existing personal income tax system already cannot satisfy the needs of economic development,and need to reform.This article analysis the Successful experience in personal income tax system reform of the United States,Britain,Germany and other developed countries,and proposed the reform revelation on China＇personal income tax system.