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一、对“一体化”概念的借用和理解 某些西方国家在税制建设过程中,研究过某两个或某几个税种的“一体化”问题。如美国、日本、澳大利亚都就企业所得税与个人所得税的一体化问题进行过研究并采取了一些相应的措施;再如,英国就个人所得税与社会保障税的一体化问题进行研究。前者主要解决投资所得的重要征税问题。
I. Borrowing and Understanding the Concept of “Integration” Some western countries have studied the issue of “integration” of two or more kinds of taxes in the process of tax system construction. For example, the United States, Japan and Australia have conducted research on the integration of enterprise income tax and personal income tax and taken some corresponding measures. For another example, the United Kingdom studies the integration of personal income tax and social security tax. The former mainly solves the important taxation problem of investment income.