个人所得税综合税制国际比较与评价

个人所得税是一个具有二百多年历史的世界性税种。文章在分别介绍了英、美、德等发达国家，墨西哥、马来西亚等发展中国家，以及以俄罗斯为代表的转轨国家的综合税制的实践和改革趋势后，从可行性角度和具体做法上总结了各国综合税制的共同点。主要是：同时行使居民税收管辖权和收入来源地税收管辖权；税基较为宽泛；税率较低，级次较少；征收管理趋向人性化；法制建设和监督管理更加完善，加强了信息化建设。文章对各国税制的优缺点进行了评价，旨在为构建有中国特色的个人所得税机制提供借鉴。

International Comparison and Reference About Synthesis Tax System of Personal Income Tax

The personal income tax is one of more than 200 years of global taxes. This paper describes an inte- grated system typical national background and the main practices, including developed nations, such as Brit- ain,American and German;developing countries, such as Maxico and Malaysia, and reforming countrics, for example Russia, and integrated into all common tax system, aimed at the construction with Chinese character- istics, the personal income tax collection mechanism to learn from experience.