| 海峡两岸个人所得税法比较刍议 |
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| 引用本文： | 郑捷琴. 海峡两岸个人所得税法比较刍议[J]. 集美大学学报(哲学社会科学版), 2002, 5(2): 23-26 |
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| 作者姓名： | 郑捷琴 |
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| 作者单位： | 集美大学,教务处,福建,厦门,361021 |
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| 基金项目： | 福建省教委资助项目 (JA0 0 0 94S) |
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| 摘 要： | 海峡两岸的中国大陆和台湾地区是同本同根 ,有相同的人文社会背景 ,因而两岸个人所得税法有很多相似之处 ,但两岸的经济发展水平和经济运行机制不同 ,因而两岸个人所得税法又存在一定差异。从个人所得税法的立法情况、课税模式、纳税义务人、课税所得等 4个方面对两岸个人所得税法进行比较分析 ,并在此基础上提出大陆个人所得税法改革的若干建议
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| 关 键 词： | 海峡两岸 个人所得税 纳税义务 课税所得 |
| 文章编号： | 1008-889X(2002)02-23-04 |
| 修稿时间： | 2001-09-27 |
Comparison Between the Individual Income Tax Laws in Main Land China and Taiwan |
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| ZHENG Jie qin. Comparison Between the Individual Income Tax Laws in Main Land China and Taiwan[J]. Journal of Jimei University (Philosophy and Social Sciences), 2002, 5(2): 23-26 |
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| Authors: | ZHENG Jie qin |
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| Abstract: | Within the same cultural and historical context,the Individual Income Tax Laws in Main Land China and Taiwan bear a variety of similarities.However,there still exist differences owing to the different economic development level and economic mechanism.This paper will compare and contrast the IIT laws in Main Land China and Taiwan District in the aspects of legislation of tax law,taxing model,tax payer and taxable income and thus put forward recommendations for IIT law reform in China. |
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| Keywords: | Main Land China Taiwan individual income tax tax payer taxable income |
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