优化我国海员个人所得税优惠政策

Optimizing the Individual Income Tax Preferential Policies for Sailors in China

海员是国际性的人力资源,必须从国际化的视角来审视海员的工资与个人所得税。目前,世界各国为了留住航海人才,都给予海员个人所得税的优惠:免税或减税。本文在充分考察世界上其他国家或地区海员个人所得税税收政策的基础上,提出我国海员个人所得税税收制度的优化方案。

Sailors are international resources, so an international perspective shall be taken to review the salary and individual income tax for sailors. Presently, in order to keep navigation talents, many countries grant sailors individual income tax preference： tax deduction or exemption. On the basis of thoroughly investigating the individual income tax preference in foreign countries and regions, the paper presents an optimizing scheme for Chinese sailors＇ individual income tax system.