两岸个人所得税比较研究

摘要：财税体制改革是一个关系民生的国际问题，为此，我国将加速财税体制改革确定为“十三五”规划的重要内容之一。在世界大部分国家中，征收个人所得税是一个普遍现象，越发达的国家就越重视，在我国所得税中，个人所得税处于重要的地位。70611

我国大陆与台湾地区在税制方面存在着很多不同，究其根本主要就是因为两岸的政治、历史、自然生态等方面的差异所致，使得税制税规也表现出了一定的差异性。因台湾地区属于中国领土不可分割的一部分，有着相同的历史与文化，尽管都采用市场经济体制，共性问题比较多，但税制存在着较大的差异，这成为了中国大陆与台湾地区相互借鉴、发展经济的重要契机。本文围绕大陆与台湾个人所得税之间的差异即立法背景、纳税人的界定及意义、税率结构、免税额和扣除项目、申报方式与纳税单位进行了分析对比，最后，针对中国大陆个人所得税制改革得出结论，并提出一些建议及对今后个人所得税改革的展望。

毕业论文关键词：海峡两岸；个人所得税；综合所得税；税制比较

A Comparative Study of Inpidual Income Taxes on Mainland China and Taiwan

Abstract: Financial and taxation system reform is an international issue related to people's livelihood. To this end, China will accelerate the reform of fiscal and taxation system as one of the important contents of the "13th Five-Year Plan". In most countries of the world, the collection of personal income tax is a common phenomenon, the more developed countries, the more attention, in our income tax, personal income tax in an important position.

China's mainland and Taiwan in the tax system there are many different, the main reason is because the two sides of the political, historical, natural and other aspects of the differences caused by the tax system has also shown a certain degree of difference. Because the Taiwan region is an inseparable part of China's territory, with the same history and culture, although the use of market economy system, more common problems, but the tax system there is a big difference, which became the mainland of China and Taiwan to learn from each other An important opportunity. This paper analyzes the differences between the mainland and Taiwan's personal income tax, that is, the legislative background, the definition and significance of the taxpayer, the tax rate structure, the tax allowance and the deduction project, the declaration method and the taxpayer. Finally, according to the personal income tax reform in mainland China Draw conclusions and make some suggestions and prospects for future personal income tax reform.

Key words: Mainland China and Taiwan; Personal Income Tax; Consolidated income tax; Tax comparison

引言

一、概述 1

二、两岸个人所得税研究现状、差异及原因 2

（一）研究现状 2

1、国外研究现状 2

2、国内研究现状 2

（二）差异及原因 3

1、两岸立法背景不同 3

2、纳税人的界定和内涵不同 5

3、税率结构的比较 5

4、关于扣除项目的比较 7

5、申报方法与纳税单位的差异 8

三、完善大陆个人所得税的建议 10

（一）关于课税主体与客体的思考两岸个人所得税比较研究:http://www.youerw.com/kuaiji/lunwen_80017.html