欧盟五成员国个人所得税制度分析与借鉴

• 作 者: 刘柏惠
• 机 构: 中国社会科学院财经战略研究院,
• 出 处: 税务研究
• 发表日期: 2017年04期
• 关键词: 扣除项目 税率标准 综合征收 征收方式 收入分配调节 征收范围 资本收益 渐进方式 持有时间 征税方式

本文从征收方式、税率、扣除项目及标准等方面对欧盟五成员国的个人所得税制度进行比较分析,深入总结个人所得税制度中的综合征收边界、征收方式、扣除项目等细节问题,并提出我国应采取渐进方式,逐步扩大个人所得税综合范围,慎重选择扣除项目,在扩大个人所得税收入规模的同时强化其收入分配调节功能的建议。

This article makes a comparative analysis on the personal income tax system of five EU member states from the aspects of collection mode, tax rate, deduction items and standards, and further summarizes the details of the comprehensive collection boundary, collection mode, deduction items and so on in the personal income tax system. Adopt a gradual approach, and gradually expand the comprehensive range of personal income tax, prudently choose to deduct the project, while expanding the scale of income tax personal income, while strengthening its income distribution adjustment function of the proposal.