自然人税收管理体系建设的国际经验借鉴

International Experience of Natural Person Tax Administration System

"自然人"虽是一个法学概念,但各国税法中使用的都是"个人",可能"个人"涉及的范围比"自然人"更宽泛。从古今中外税收的发展历史来看,对个人的征税远比对法人或公司的征税早得多,因而国外尤其是发达国家已经形成了一套对个人征税行之有效的管理制度和做法,为此,本文介绍了美国、英国、法国、加拿大和日本等国个人所得税制度的部分内容,以期借鉴它们的经验。我国对个人征税也有悠久的历史,目前要加强、规范对个人或自然人的税收管理,需要在申报制度、税款预缴、扣除项目设置环节、收入分享、征管体系建设等方面进行改革,本文就此提出了作者的一些看法和建议。

Although Natural Person is a legal concept, the use of Individual in the tax laws of various countries may be more extensive than the Natural Person. From the historical development of tax at all times and in all countries, taxes on persons developed much earlier than taxes on companies, so foreign countries especially developed countries have formed a set of personal tax administration system and effective practice. This paper introduces some parts of the personal income tax system in the United States, Britain,France, Canada and Japan, so as to draw lessons from their experience. China also has a long history of personal tax, and to strengthen and standardize the taxation on individuals or natural persons, it requires reform on the reporting system, pre-paid tax, deduction links, revenue sharing, management system and so on. Thus this paper puts forward some opinions and suggestions.