我国个人所得税法历来以低税率、多优惠为特点,对来华工作的外籍人员颇具吸引力。但是,随着近年来世界性税率的降低,国内部分学者认为我国个人所得税已经失去了这一特点。因此,提出适当降低税率的主张。笔者认为,随着世界性“减税”情况的出现,我国个人所得税税率与过去相比是显得高了一些。但是,还没有到必须降低税率的时候。原因如下:第一、世界 My personal income tax has historically been characterized by low tax rates and many concessions, making it attractive to foreigners working in China. However, with the reduction of the worldwide tax rate in recent years, some domestic scholars think that our personal income tax has lost this feature. Therefore, put forward the idea of ​​reducing the tax rate appropriately. In my opinion, with the advent of a worldwide “tax reduction” situation, the personal income tax rate in our country is somewhat higher than in the past. However, it is not yet time to reduce the tax rate. The reasons are as follows: First, the world