中外个税比较分析

A Comparative Analysis of Individual Income Tax at Home and Abroad

论文运用比较分析法,较为系统地研究了中外个税在税制模式、费用扣除和税收征管等方面的异同,探寻了各自的优缺点,为进一步完善个税改革奠定了理论基础。论文的新意在于提出以家庭为主的个税制。笔者认为,税制,特别是个税税制关系到分配公平和社会正义,合理的个税税制,可促进社会和谐和持续发展,研究的重要性也不辩自明。

This paper uses comparative analysis to make a more systematic study of the similarities and differences of individual income tax at home and abroad in tax model,expense deduction,tax collection and other aspects and explores their strengths and weaknesses,in order to lay a theoretical foundation for further improving the individual income tax reform.The innovation of paper lies in proposing a family-based taxation system.The author believes that the tax system,especially the individual income tax system,is related to the equity of distribution and social justice.A reasonable tax system can promote social harmony and sustainable development,and the importance of research is made clear without debate.