日本个人所得税制及其对我国的启示

Japan′ s Individual Income Tax System: Its Enlightenment to China

政府对社会不同阶层、不同征税对象采取不同的税收政策征收个人所得税，限制了贫富差距。我国个人所得税从 1994年改革以来，税前扣除一成不变，税率设计不尽合理，税收歧视仍然存在，改革势在必行。

A government levies individual income taxes by applying different tax policies to different social strata and different tax payers so that the gap between the rich and the poor may be limited. Since its reform in 1994, China′ s individual income tax levying has not been in line with the principle of fair competition under the market－ oriented economy because the pre－ tax deduction is immutable and frozen, the designing of tax rates is not reasonable enough and tax discrimination is still existent. Therefore, a tax reform is inevitable.