欧美四国个人所得税制概况财政部财政科学研究所徐瑞娥当今世界，随着经济的飞跃发展，各个国家制定了个人所得税的征管制度，也随之完善和改进，并逐步形成了一整套的、完善的个人所得税组织体系。因此，研究、了解资本主义国爱的个人所得税制度，对我国建立和完善个人所... Overview of the Individual Income Tax System in Europe, the United States and Four Kingdoms Xu Rui (Institute of Fiscal Science, Ministry of Finance, PRChina) With the rapid development of economy in the world, all countries have formulated and improved the system of personal income tax collection and management, and have gradually formed a complete and complete Personal income tax organization system. Therefore, we must study and understand the personal income tax system loving by capitalist countries and establish and improve the personal experience of our country.