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中国和哈国同为发展中国家,随着国民经济的稳步增长,国家对个人所得税税率的规定发生了改变。个人所得税税率的规定是每个公民关注最密切的问题。本文先对中国个人所得税税率的基本规定进行介绍,在对哈国个人所得税税率规定加以说明,通过比较中哈个人所得税的税率制度,以期对中国个人所得税税率制度的完善提供法理依据和参考意见。
As both China and Kazakhstan are developing countries, with the steady growth of the national economy, the state’s requirements on the individual income tax rate have changed. The provisions of the personal income tax rate is the most concerned about each citizen issues. This article first introduces the basic provisions of the personal income tax rate in China, and explains the individual income tax rate in Kazakhstan. By comparing the personal income tax rate between China and Kazakhstan, this article will provide the legal basis and reference for the perfection of China’s personal income tax rate system.