摘要
荷兰于2001年推出了分类综合个人所得税制,并建立了比较成熟的累计扣缴、预填单、第三方信息报告等征管制度。目前我国正在推进建立综合与分类相结合的个人所得税制度,这是个人所得税历史上前所未有的重大改革,个人所得税征管也将面临新的情况和挑战。本文在简要介绍荷兰个人所得税制的基础上,分析了荷兰个人所得税征管的主要特点和成功经验,提出了完善我国个人所得税征管的政策建议。
Netherland introduced the synthetical and schedular personal income tax system in 2001,and built a mature collection and administration system based on progressive withholding taxes,prefilled data and third party information reporting. The comprehensive and classified Personal income tax reform in China is a historical change in Chinese tax system.The personal income tax administration will also face new situations and challenges.Based on the benchmarking study on the Netherland personal income tax system and administration,this article provides relevant suggestions for China's policy reference.
出处
《国际税收》
北大核心
2018年第11期58-61,共4页
International Taxation In China
关键词
荷兰
个人所得税
征收管理
Netherland
Individual income tax
Tax administration
