试论我国个税改革的方向——借鉴日本和我国台湾地区个人所得税制度  

On Reform of Individual Income Tax in China: Learning Experience from Japan and Taiwan District

作　　者：邱群霞[1] 

机构地区：[1]广州城市职业学院财会金融系,广东广州510405

出　　处：《广州城市职业学院学报》2017年第2期27-30,共4页Journal Of Guangzhou City Polytechnic

摘　　要：近年来我国工薪阶层对个税改革的呼声越来越高,个税改革重点不仅仅是提高起征点,分类税制与综合税制的相互结合也是一个关键点。目前我国台湾地区的个税执行综合税制,名为综合所得税;日本则执行+分类综合相结合的税制,名为混合所得税。文章着重从我国个税的一些难点入手,借鉴日本和我国台湾地区的个税制度,探讨我国的个税改革。In China,more and more wage earners demand for refor^m of individual income tax in recent years. The focus of individual tax reform should be not only on tax thresholds, but also the combination of comprehensive a nd scheduler individual income tax system. This paper focuses on the tax threshold,tax deduction and combined tax system by learning from experiences of both Japan and Taiwan district.

关 键 词：个税改革 台湾地区 日本 混合所得税制 

分 类 号：F810.42[经济管理—财政学]