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随着我国经济体制改革进程的不断推进,经济发展水平和综合国力明显提高,现行个人所得税运行机制显露出一些缺陷,如何借鉴国际经验和惯例,结合中国国情,完善我国的个人所得税运行机制,是当前需要研究的一个重要课题。1.各国个人所得税运行机制概
With the continuous progress of the reform of our economic system, the level of economic development and the overall national strength have obviously improved. The existing operating mechanism of personal income tax shows some shortcomings. How to learn from international experience and practices and how to perfect the operating mechanism of personal income tax in China in light of China’s national conditions? Currently an important issue to be studied. 1. Individual income tax mechanism of operation