俗话说,他山之石可以攻玉,在这份个人所得税法修正案草案正在热议的时候,我们也不妨来参考一下其他国家在这方面的一些经验:德国:个税缴纳比例逐年下降,生病等特殊情况可少征。德国政府对不同家庭情况:如单身、已婚无孩子、已婚有孩子等采取不同的个人所得税起征点。 As the saying goes, stones from other hills can be jade pieces. While the draft amendment to the personal income tax law is under discussion, we may also wish to refer to some of the experiences of other countries in this regard: Germany: Special cases of illness may be less sign. The German government takes different personal income tax thresholds for different family situations: single, married and childless, married children and so on.