| 国外个人所得税征管经验及借鉴 |
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| 引用本文： | 刘军.国外个人所得税征管经验及借鉴[J].涉外税务,2011(3). |
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| 作者姓名： | 刘军 |
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| 作者单位： | 中南财经政法大学财税学院; |
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| 摘 要： | 2010年《中共中央关于制定国民经济和社会发展第十二个五年规划的建议》中明确提出,要在我国逐步建立健全的综合与分类相结合的个人所得税制度。但是这种新的个人所得税模式对征管水平提出了更高的要求,本文介绍了国外个人所得税征管的经验,并对我国个人所得税征管制度改革提出了相关建议。
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| 关 键 词： | 个人所得税 征管 借鉴 |
Experience of Individual Income Tax Collection and Administration in Foreign Countries and Its Reference |
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| Jun Liu.Experience of Individual Income Tax Collection and Administration in Foreign Countries and Its Reference[J].International Taxation In China,2011(3). |
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| Authors: | Jun Liu |
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| Abstract: | 'The Proposals Formulated by Central Committee of Communist Party of China concerning the Twelfth Five-Year Plan of National Economic and Social Development' in 2010 clearly presents that a wholesome comprehensive and classified individual income tax system shall be established in China.However,this new tax mode of individual income tax demands a higher requirement for tax collection and administration,and this paper introduces experiences of individual income tax collection and administration in foreign co... |
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| Keywords: | Individual income tax Collection and administration Reference |
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