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荷兰个人所得税制特点分析及对我国的启示 被引量:4

An Analysis of the Individual Income Tax System in the Netherlands and Its Enlightenments for China
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摘要 荷兰个人所得税制实行分类综合制,在所得分类、宽免扣除、申报征收、征管保障等方面既具有二元制个人所得税模式的特征,也有其典型特色。本文在分析荷兰个人所得税制特点的基础上,探究了我国个人所得税制存在的主要问题,并提出了改革建议。 The individual income tax implemented in the Netherlands belongs to the mode of "classified and comprehensive system", which not only resembles the feature of dual individual tax system in classification, tax relief and deduction, tax declaration and imposition, and security of tax collection and administration, but also has its typical characteristics. On the basis of analyzing characteristics of individual income tax system in the Netherlands, this paper makes an exploration into the existing primary problems regarding individual income tax in China and presents suggestions for further reform.
出处 《国际税收》 CSSCI 北大核心 2014年第5期54-57,共4页 International Taxation In China
关键词 荷兰 个人所得税 改革 The Netherlands Individual income tax Reform
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参考文献1

  • 1蔡秀云著..个人所得税制国际比较研究[M].北京:中国财政经济出版社,2002:254.

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