个人所得税的国际趋势及借鉴

International Tendency and Reference of Individual Income Tax

改革和完善我国个人所得税制度势在必行，从我国实际出发，遵循国际趋势和贯例，个人所得税改革应以收入分配为政策目标；采用综合所得课税模式；把征管权收归中央；拓宽税基；以累进税率为主；积极推行现代化的征管模式，提高征收效率。

It is imperative for China to reform and improve the system of individual income tax. Based on the study of international development tendency of individual income tax and in reference to international customary practice,suggestions and countermeasures are put forward on policy objective,tax Levy pattern,tax jurisdiction,determination of tax base,tax rate design and tax administration pattern.