西方发达国家个人所得税制改革的趋势及其对我国的启示  

The Tendency of Reformation of Individual Income Tax System in the Western Developed Countries and the Revelation to China

作　　者：刘剑[1] 张筱峰[1] 

机构地区：[1]长沙交通学院财经系,湖南长沙410076

出　　处：《财经论丛（浙江财经学院学报）》2002年第6期36-40,共5页

摘　　要：本文认为 ,我国个人所得税制的调整与改革必须置于全球税制改革的背景下 ,积极借鉴国外成功经验 ,通过转换税制模式、调整税率结构等措施 ,构建高效、公平、科学的个人所得税制度 ,并逐步实现与国际个人所得税制的接轨。It is suggested that the adjustment and the reformation of our country's individual income tax system should be put in the background of the global tax system reformation,and we should make full use of the overseas successful experience.By means of converting the mode of tax system and adjusting the structure of the tax rate,our country will realize the joint with the international individual income tax system step by step.

关 键 词：发达国家 个人所得税 税制改革 发展趋势 中国 

分 类 号：F810.42[经济管理—财政学] F811.4