课程代码:081856学时/学分: 32 成绩:经济管理学院讨论生课 程 论 文(税收理论与实践)论文题目:中外个人所得税制比较分析课程老师: 白胜玲学院/专业:经济管理学院/金融学生姓名: 年年年年2024 年 1 月 6 日中外个人所得税制比较分析1(1. 北京航空航天大学 经济管理学院,北京 100191; 摘 要:个人所得税是有悠久历史的一种各国普遍征收的税种。个人所得税通常具备公平分配,调控经济进展,增加财政收入等作用。本文从个税的纳税人,免征额,费用扣除,税率结构,税负等方面,主要对中国,美国,英国,德国,日本等国的所得税制进行了比较分析。借鉴国外经验,最后对我国个人所得税制提出相关的建议。关键词:个人所得税;比较分析;税负; Comparative Analysis of Chinese and foreign personal income tax system (1.College of Economics and Management,Beihang University,Beijing 100191, ChinaAbstract: Individual Income Tax is a popular tax with long history in the world. It usually comes with a fair distribution of income, regulating the economic development, increasing the tax revenue, and so on. This article consists of taxpayer, tax exemption, expense deduction, tax rate structure, tax burden, providing comparative analysis of Chinese, American, English, German and Japanese personal income tax system. Drawing on the experience of foreign country, some suggestion is given at last.Key words: Individual Income Tax, Comparative Analysis, Tax Burden;目录1、引言....................................................................11.1 个人所得税背景........................................11.2 个人所得税法基本原理.............................11.3 讨论方法....................................................12、比较分析............................................................12.1 中外个人所得税纳税人比较分析.............12.1.1 纳税人概念界定..............................12.1.2 我国个人所得税纳税人规定..........12.1.3 国外个人所得税纳税人规定..........2表 2.1 外国个税纳税人划分..................