我国目前的个人所得税法，是从１９９４年１月１日起施行的。虽然它经过了合并和改革，但是，根据国际上较早实施并改革个人所得税的一些国家的经验，结合我国近五年来的实践效果，可以看出，我国的个人所得税，仍有许多地方值得探讨。一、西方各国个人所得税制改革趋势１... The current personal income tax law of our country is implemented from January 1, 1994. Although it has been merged and reformed, according to the experience of some countries in the world that implemented and reforming the personal income tax earlier, combined with the practical effect of our country in the past five years, we can see that there are still many places worth exploring for our personal income tax . First, the individual income tax reform in Western countries trend 1 ...