个人所得税费用扣除制度的国际比较研究  

An International Comparative Study of Expense Deduction System of Individual Income Tax

作　　者：石坚[1] 刘蓉[2] 费茂清[2] Jian Shi;Rong Liu;Maoqing Fei

机构地区：[1]国家税务总局税收科学研究所,北京100038 [2]西南财经大学财政税务学院,四川成都611130

出　　处：《国际税收》2018年第7期11-16,共6页International Taxation In China

摘　　要：个人所得税制度起源于西方国家,研究我国个人所得税费用扣除制度的改革方向,需要从国际比较的角度,对不同类型的个人所得税费用扣除制度进行比较借鉴。通过选取英、美、法、日、韩、印度和我国台湾地区的个人所得税税前费用扣除制度进行比较分析,结合我国社会经济状况,阐明我国个人所得税费用扣除制度的改革方向。The individual income tax system originated from the western countries. To study the reform orientation of China＇s individual income tax deduction system, it is necessary to compare different types of individual income tax deduction systems from the perspective of international comparison. By comparing the pre-tax deduction system of the United Kingdom, the United States, France, Japan, South Korea, India and Taiwan, this paper analyzes the reform orientation of China＇s individual income tax deduction system based on China＇s social and economic situations.

关 键 词：个人所得税 费用扣除 国际比较 

分 类 号：F810.42[经济管理—财政学]