大陆与香港、台湾地区个人所得税比较及分析

中国大陆及港、台三地的个人所得税在纳税模式、纳税人、税率及扣除费用设计等方面存在诸多差异。比较分析可以发现,目前大陆采用的个人所得税制存在一定的缺陷,可以借鉴台、港地区税制对大陆现行税制进行改革,改革应涉及纳税模式、纳税人、税率及扣除费用设计等几个方面,并推行家庭课税制。

Comparison and Analysis of the Individual Income Tax Differences Among Hong Kong,Taiwan and the Mainland of China

There are lots of differences on personal income tax in the taxation model,taxpayers,tax rate and expense deducting design among Hong Kong,Taiwan and the mainland.Deficiencies can be found in the system of personal income tax adopted in the mainland of China.So,it is feasible to reform the present tax system of our country by using for reference the systems of Hong Kong and Taiwan.The reform should cover the personal income tax in the taxation model,taxpayers,tax rate and expense deducting design etc,and push ahead with the household tax system.