两岸三地个人所得税制的透析与借鉴

The Perspective Analyses and the References on the Individual Income Tax Treatments in Three Parts of China

比较研究大陆、台湾、香港在个人所得税制模式选择、税率结构、费用扣除方法及征缴方式上的差异,可以发现大陆现行个人所得税调节作用扭曲的原因。本文认为,改革和完善大陆个人所得税制,不仅要借鉴台湾和香港的经验,还必须从大陆的现实状况出发,着力构建个人所得税制执行的社会基础和配套条件。

The study of tax systems of different forms,tax rate types,the payment anole deduction on individual citi-zens from China's Mainland,Tiwain and Hong Kong could give a clear reason of the impropriety on the present income tax system of China's Mainland to the indivedual citizens.In order to improve and perfect the income tax system on indi -vidual citizens,the writer thinks that not only we shall refer to Tiwain and Hong Kong income tax system,but also to guild up an applicable performing base and related conditions according to the present situation of China's Mainland.