东盟四国个人所得税税制比较与借鉴  

Comparisons and Experiences of Individual Income Tax Systems in Four Countries of the ASEAN

作　　者：董再平[1] 黄晓虹[1] 邓文勇[1] 

机构地区：[1]广西财经学院,广西南宁530003

出　　处：《涉外税务》2009年第10期48-52,共5页International Taxation In China

基　　金：国家社科基金一般项目课题阶段性成果之一

摘　　要：本文选取了新加坡、马来西亚、泰国和越南四个东盟代表性国家(以下简称"东盟四国"),对其个人所得税税制从居民纳税人和非居民纳税人的划分标准、课税模式、征税对象、费用扣除、税率五个方面进行了比较分析,在此基础上提出了对我国个人所得税税制建设的一些建议。This paper selects four representative countries, Singapore, Malaysia, Thailand and Vietnam from the ASEAN, and then compares and analyzes the individual income tax of these four countries from the following five aspects： dividing standards of resident taxpayer and non-resident taxpayer, tax model, object of taxation, expense deduction and tax rate. Based on this, the paper puts forward some suggestions on construction of individual income tax in China.

关 键 词：东盟 个人所得税 税制 课税模式 

分 类 号：F811.4[经济管理—财政学]