意大利是西方工业七国之一。意大利的所得税历史相当古老,在1861年成立统一的国家之后,到1864年就确立了分类所得税制。但是,意大利过去一直是以间接税为主,所得税处于次要地位。这种落后的税制严重影响了经济发展。1973-1974的财税改革,从根本上改变了意大利税制落后的状况。主要成就在:第一,简化税制;第二,改分类所得税制为综合所得税制;第三,引进增值税;第四,确立以直接税即所得税为主;第五,组成了强有力的税务行政机构。随后,意大利于1983年对个人所得税和公司所 Italy is one of the seven nations in Western industry. The history of income tax in Italy is quite old. After the establishment of a unified country in 1861, the tax on income tax was established by 1864. However, Italy used to be dominated by indirect taxes, with income tax at a secondary place. This backward tax system has seriously affected economic development. The fiscal reform of 1973-1974 fundamentally changed the situation of Italy’s backward tax system. The main achievements are as follows: First, to simplify the tax system; second, to change the income tax system to a comprehensive income tax system; thirdly to introduce value-added tax; fourthly, to establish a direct tax-based income tax system; and fifth, to form a powerful tax administration mechanism. Subsequently, Italy in 1983 on personal income tax and company