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西方国家的个人所得税自英国首次开征以来,历经百多年的历史,目前已逐步形成了一种比较一致的征税办法。仅就个人应纳税额的计算而言,除去各国仍然存在的某些差异以外,其所含内容和计算过程则是大体相同的,即: ①全部所得-不予计列项目-费用支出一个人扣除项目-宽免额=应税所得额②应税所得额×税率=应纳税额③应纳税额-税收抵免(税额扣除)=实际应纳税额也就是说,假如把上述各个部分看作是个人所得税的构成要素,那么对于这些要素及其在个人所得税中所承担的功能进行分析,将有助于我们对西方国家个人所得税做进一步的了解。
Since the first British government introduced the personal income tax in western countries, over a hundred years of history, a relatively uniform taxation system has been gradually formed. Only for the calculation of personal tax liability, except for certain differences that still exist in various countries, the content and calculation process are basically the same, namely: ① total income - not calculated items - expenses Expenditure one person Deduct items - relief = taxable income ② taxable income × tax rate = tax payable ③ Tax liability - tax credit (tax deduction) = actual tax liability That is, if the above parts as Is a component of the personal income tax, then the analysis of these elements and their functions in the personal income tax will help us to further understand the personal income tax in Western countries.