对个人收入征税,是当今世界各国的普遍做法。与其他国家相比,我国现行的个人所得税制有以下特点与问题: 一、按纳税人身份的不同分别设置两个税种。西方国家对个人所得的征税一般只设一个税种,将纳税人划分为居民纳税人和非居民纳税人,对前者按照属人主义原则行使居民管辖权,对其来源于世界范围内 Taxing personal income is a common practice in all countries of the world today. Compared with other countries, the current personal income tax system in our country has the following characteristics and problems: First, set up two kinds of taxes according to the different status of taxpayers. Taxes on personal income in the West generally only set a tax, the taxpayers are divided into resident taxpayers and non-resident taxpayers, the former in accordance with the principle of the exercise of resident jurisdiction, its origin in the world