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个人所得税,是指一国政府对本国居民从境内和境外取得的各项所得以及非居民从本国境内取得的所得征收的一种税.个人所得税1799年首创于英国,自19世纪初以来,世界各国开始逐渐实行以个人所得税为主的各种所得税,迄至今日,世界上各发达资本主义国家个人所得税均已成为主要税种,在美国联邦收入中,所得税比例1988年占48.8%,其它发达国家一般也均占40%以上,由此可见随着社会经济的发展,税收收入的结构必然是从流转税为主的间接税过渡到以个人所得税为主的直接税.
Personal income tax refers to a tax on a country’s incomes earned by its residents both inside and outside the country and on income derived by nonresidents from its territory.Personal income tax was first introduced in the United Kingdom in 1799. Since the early 19th century, All countries have begun to gradually implement various income tax based on personal income tax. As of today, the personal income tax of all the developed capitalist countries in the world has become the main tax. In the U.S. federal income tax rate was 48.8% in 1988, while in other developed countries And generally account for more than 40%. Therefore, with the development of society and economy, the structure of tax revenue inevitably shifts from an indirect tax based on turnover tax to a direct tax based on personal income tax.