为了加快本国经济的发展,促进产业结构合理化,发展对外经贸关系,并吸引更多的外国资本和先进技术,1990年印度对税制进行了改革。一、关于所得税的调整 1990年印度的财政法对现行的所得税税法进行了修订。首先,我们从所得税的税率看,印度在1990年对个人所得税和公司所得税的税率都做了较大的调整。在个人所得税税率方面,新的个人所得税税法已将个人所得税的起征点从原来的18,000卢比提高到22,000卢比,处于25,000至30,000 In order to speed up the development of its economy, promote the rationalization of its industrial structure, develop its foreign trade and economic relations and attract more foreign capital and advanced technologies, the tax system was reformed in 1990 in India. First, on the adjustment of income tax 1990 India’s fiscal law on the current income tax law was amended. First of all, from the tax rate of income tax, India made great adjustments to both the personal income tax rate and the corporate income tax rate in 1990. With regard to the individual income tax rate, the new personal income tax law has raised the threshold for personal income tax from Rs 18,000 to Rs 22,000 at 25,000 to 30,000