自从英国政府于十八世纪末创设所得税以来,许多国家先后引进了该税种,并作了诸多的实施细则规定,各国所确定的征税年度也十分有趣。我国采用的是公历年,即从一月一日起至十二月三十一日终止的十二个月为征税年度。在征税年度时间内计算税款时,大多数国家把纳税人分为居住者和非居住者,两者分别承担不同程度的税负,一般来说,前者的税负重,而后者的则轻。于是,征税年度与税收负担水平,就有着密切关系。笔者把一些与我国有经常性经济贸易往来的国家(或地区)的征税年度抄录如下,供参考: 国家或地区名称征税年度 Since the British government created the income tax in the late eighteenth century, many countries introduced the tax one after another and made many implementing rules stipulating that the tax year determined by each country is also very interesting. My country uses the calendar year, that is, the twelve months ending on January 1 and ending on December 31 are the tax year. When calculating taxes within the year of taxation, most countries divide taxpayers into dwellers and non-dwellers, both of which bear different degrees of tax burden. Generally speaking, the former is heavily taxed while the latter light. Thus, the tax year and tax burden level, there is a close relationship. The author transcribes the tax year of some countries (or regions) that have regular economic and trade relations with our country for reference as follows: Country Name Tax year