个人所得税制度的国际比较与借鉴

Comparison of Personal Income Tax Systems among Nations & Successful Experience Drawn

从课税基础、税制模式、费用扣除、税率级次结构、征管方式、征管体制 6个方面将我国的个人所得税制度与国际惯例进行了比较 ,找出了可供借鉴的国外先进经验 。

In six aspects of levy basis,tax system mode,expense deduction,structure of tax interest level,levy & management method and levy & management system,the essay makes a comparison of China's personal income tax system with international customs,points out the successful experience drawn from other countries and puts forward suggestions to further perfect personal income tax system of China on the basis of the above six aspects.