英国个人所得税源泉扣缴制度  

The PAYE System of Individual Income Tax in Britain

作　　者：万莹[1] 

机构地区：[1]江西财经大学公共管理学院,江西南昌330013

出　　处：《涉外税务》2007年第12期35-38,共4页International Taxation In China

摘　　要：我国的个人所得税对工资薪金收入虽然采取了代扣代缴、源泉扣缴的征收方式,但在制度设计上仍有待进一步完善。英国个人所得税源泉扣缴制度按年计算、滚动预缴的征管方法给了我们有益的启示。In China tax payable from wages and salaries s subject to tax withheld at withholding agent. However source, there st the withholding system of China PAYE system which is calculated basis in Britain. The task of this out some good experiences for Ch with the payer as the exist many issues in This paper introduces the on annual and cumulative paper is to hopefully find ina to draw upon.

关 键 词：个人所得税源泉扣缴(PAYE) 纳税期限 滚动预缴 

分 类 号：F815.61[经济管理—财政学]