试论我国个税改革的方向——借鉴日本和我国台湾地区个人所得税制度

On Reform of Individual Income Tax in China: Learning Experience from Japan and Taiwan District

近年来我国工薪阶层对个税改革的呼声越来越高,个税改革重点不仅仅是提高起征点,分类税制与综合税制的相互结合也是一个关键点。目前我国台湾地区的个税执行综合税制,名为综合所得税;日本则执行+分类综合相结合的税制,名为混合所得税。文章着重从我国个税的一些难点入手,借鉴日本和我国台湾地区的个税制度,探讨我国的个税改革。

In China,more and more wage earners demand for refor^m of individual income tax in recent years. The focus of individual tax reform should be not only on tax thresholds, but also the combination of comprehensive a nd scheduler individual income tax system. This paper focuses on the tax threshold,tax deduction and combined tax system by learning from experiences of both Japan and Taiwan district.