中国与哈萨克斯坦共和国个人所得税税率比较研究

China and the public of Kazakhstan personal income tax rate comparison research

中国和哈国同为发展中国家,随着国民经济的稳步增长,国家对个人所得税税率的规定发生了改变。个人所得税税率的规定是每个公民关注最密切的问题。本文先对中国个人所得税税率的基本规定进行介绍,在对哈国个人所得税税率规定加以说明,通过比较中哈个人所得税的税率制度,以期对中国个人所得税税率制度的完善提供法理依据和参考意见。

Both China and the Republic of Kazakhstan are developing countries,with the steady growth of national economy,the country has changed on individual income tax.The provisions of the personal income tax rate is the most close attention to every citizen.At first,this article introduces the basic provisions of the personal income tax rate in China,and then introduces the basic provisions of the personal income tax rate regulation in the Republic of Kazakhstan,by comparing the system of individual income tax rates,in order to provide for the perfection of China＇s personal income tax rate system legal theory basis and reference.