丹麦个人所得税概述及征管经验借鉴

Individual Income Tax System in Denmark and Its Administrative Reference

丹麦自1903年正式推行个人所得税至今,已经建立了比较成熟的分类与综合相结合的个人所得税制,并形成了源泉扣缴、计划预缴、个人申报、汇算清缴以及第三方信息稽查比对等一系列完整的征管流程。当前,我国正在稳步推进的个人所得税改革,对税收征管模式和征管水平提出了新要求。本文在介绍丹麦个人所得税制的基础上,进一步分析丹麦个人所得税征管过程中采取的主要措施以及经验做法,以期为完善我国个人所得税的征管体系提供参考。

Denmark has established the individual income tax system with classification and comprehensiveness since 1903. In addition, it also formed a complete administrative system, including withholding at source, pre-payment, personal declaration, final settlement and third-party information comparison. At present, China is promoting the individual income tax reform steadily, which puts forward new requirements to the tax administrative system. Therefore, this paper gives a brief introduction of individual income tax and its administrative system in Denmark, and then analyzes the main mechanism and experience taken by Denmark in the process of tax collection. Finally the paper puts forward some policy suggestions on improving the administration system of individual income tax in China.