荷兰的个人所得税制度及启示借鉴

Dutch Personal Income Tax System and Its Inspiration

荷兰是最早建立资本主义制度并进入西方现代社会的国家之一,经过长时间的积累和完善已基本建立起了较为合理完善的现代税收制度。本文具体介绍了荷兰个人所得税制度的最新情况,包括独具特色的“分框制度”(Boxes System)、税收减免及各类补贴、征收管理与缴纳方式;分析了其针对不同收入人群的税收风险监管与救助补贴,以及合理避税的做法和措施。通过对荷兰个税和社会保障制度的介绍以及对其税收监管及救助补贴的分析,为中国的个税征稽体系和社会保障制度的改革提供借鉴和启示。

The Netherlands is one of the earliest countries to establish a capitalist system and enter the modern Western society.After a long period of accumulation and improvement,a relatively reasonable and perfect modern tax system has been basically established.This paper specifically introduces the latest situation of the Dutch personal income tax system,including its unique“Boxes System”,tax reduction and various benefits,collection management and payment methods;and analyzes its taxation risk supervision and subsides for different income groups,and common practices and measures for reasonable tax avoidance.The analysis and understanding of the Dutch personal tax system and social security system can provide some inspiration for China’s reform for personal tax and social security system.