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意大利从1864年开始就确定了分类所得税制。以后,经过几次税制整顿,企图从分类所得税制转向综合税制,但由于受到种种因素制约,直到1971年才确立统一的所得税制。到1974年对个人实行直接税制。一、国民收入所得税及地方收入所得税意大利个人所得税法规定对个人取得的收入分别征收两种所得税:一种是税款留归中央收入的国民收入所得税(The NaTional Income Tax);另一种是税款分配给地方收入的地方收入所得税(The Local Income Tax)。国民收入所得税的征税范围包括来源于世界各地的收入;而地方收入所得税仅适用于源流于意大利境内的收入。
Since 1864, Italy has established a tax on classified income. After several attempts to reorganize the tax system in an attempt to shift from the CIT system to a comprehensive tax system, it was not until 1971 that a unified income tax system was established. By 1974, direct taxation was imposed on individuals. First, the national income tax and local income tax The Italian personal income tax law imposes two kinds of income tax on individual income: one is the income tax to stay in the national income tax (The NaTional Income Tax); the other is the tax The Local Income Tax allocated to local income. Income tax on national income tax includes income from all over the world; and local income tax applies only to income originating in Italy.