“一带一路”国家个人所得税制度辨析  

Analysis on Individual Income Taxation of “the Belt and Road” Countries

作　　者：刘鹏[1] LIU Peng(School of Public Economics and Administration, Shanghai University of Finance and Economics, Shanghai 200433, Chin)

机构地区：[1]上海财经大学公共经济与管理学院

出　　处：《经济体制改革》2017年第2期138-143,共6页Reform of Economic System

基　　金：上海财经大学研究生创新基金项目"‘一带一路’沿线国家的税制比较研究"(CXJJ-2016-391)的阶段性成果

摘　　要：为规避跨境工作人员的税务风险,需深入辨析"一带一路"国家个人所得税制度。本文以59个开征个人所得税的"一带一路"国家为基础,从征税标准、应税项目、课税模式、扣除设计、税率结构、征收管理等六个方面详细剖析了各国的个人所得税制度设计,希望对明晰"一带一路"诸国的个人所得税制度有所裨益。To avoid the risk of cross-border workers, it is necessary to study the individual income taxation of ＂the Belt and Road＂ Countries. Based on the 59 countries which the individual income taxation has been levied, this paper analyzes the individual income taxation in 6 aspects ： criterion of taxation, taxable items, tax modes, deductions, rate structures, tax management. It is to be wished that this paper makes contribution to the individual income taxation of ＂the Belt and Road＂ countries.

关 键 词：一带一路 个人所得税 征税标准 课税模式 税率结构 

分 类 号：F810.42[经济管理—财政学]