中外个人所得税的比较与启示研究内容摘要在当今经济迅速发展的时代，个人所得税作为国家财政收入的重要税种，其在促进社会公平和缩小贫富差距，维持国家经济平稳运行发挥着至关重要的作用，故此我国应对个人所得税制度的完善需要予以重视。现阶段，我国个人所得税虽已经有所改进，但是就目前状况而言仍是跟不上时代发展，所以我国当前的个人所得税制度仍然存在着不足，为此必须及时分析研究目前我国个税中存在着的一些严重的问题并予以处理。由于西方国家的个人所得税制度相对而言是较为先进与完善的，故此本文通过观察西方先进国家英美两国的个税制度后来与我国进行深入比较。从税制模式，征税范围到税率等各方面来进行分析对比从而得出我国与英美两国个人所得税制度中存在的差异，并借鉴国外优秀税制来对我国个人所得税制度进行逐一完善。关键字：个人所得税；比较；差异；借鉴IThe Comparison and Revelation of Individual Income Tax in China and Foreign Countries AbstractUnder the economy develops rapidly, Individual income tax is a significant tax of financial revenue , it plays a vital part in narrowing the gap between the poor and the rich, and boost the economic development, thus, China needs to pay more notices to the improvement of personal income tax. Nowadays, China's personal income tax has been improved, but it still cannot keep up with the development of The Times, so our country personal income tax still exists insufficiency, so, our country should needs to solve the problems of the personal income tax. The personal income tax system in western countries is relatively advanced and perfect, therefore, this paper makes an in-depth comparison with China by observing the personal income tax system of the western advanced countries, Britain and the United States. From the tax rate, the tax range and the system model of comparison and then obtained the difference of personal income tax between China and Britain and the United States, use the forei...
