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我国个人所得税改革正在稳步推进,国外发达国家的税制经验特别是半二元所得税制经验对我国制定个人所得税制有较大的借鉴意义。本文分析半二元所得税制的以个人为单位征收的国家案例—日本和以家庭为单位征收的国家案例—法国的经验,提出对我国的借鉴之处,并对我国个人所得税税制改革提出建议。
The reform of personal income tax in our country is steadily advancing. The experience of tax system in developed countries, especially the experience of semi-dual income tax system, has great reference significance for formulating personal income tax system in our country. This article analyzes the experience of semi-dual income tax levied on a country-by-country basis in Japan and the case of a family levied on a household basis in France, puts forward the reference to our country and makes suggestions on the reform of our personal income tax system.