摘要：个人所得税是对自然人取得的各项应税所得征收的一种税，是一种典型的直接税，具有课税公平、不易重复征税、调节功能强大的特点，是世界各国广泛开征的一个税种。个人所得税是与个人联系最为紧密的税种，深入研究个人所得税具有积极的理论意义和重大的现实意义。

本文共分为六个部分，第一部分为引言，介绍本文研究的背景。第二部分介绍基本概念及相关研究；第三部分是介绍个人所得税的特征与功能；第四部分对中外个人所得税制度进行比较分析；在基于第四部分的基础上分析差异产生的原因；第六部分为通过比较研究得出完善我国个人所得税制度的启示。

通过本文研究，发现我国与西方国家的个人所得税制度的确存在较大差异，主要体现在税制模式、征税范围、扣除项目及征管方式等方面。我国与西方国家的个人所得税制差异存在的原因主要表现为经济发展水平的差异、税种地位的差异、公民纳税意识及社会制度的差异。我国要借鉴西方国家个人所得税改革和完善过程中的先进成果，同时结合我国的特殊国情，从推进税制改革、扩大征税范围、健全费用扣除制度及提高税收征管水平等方面着手改进我国的个人所得税制度。

关键词:个人所得税；个人所得税制度；比较

A Comparative Study of Personal Income Tax Abstract

Personal income tax is a tax on the taxable income of natural persons, it’s a typical direct tax with the characteristics of fair taxation, non repeated taxation and powerful regulation, and it’s a tax levied widely in various countries in the world.

Personal income tax is the most closely tax that related to the inpidual, so further study of inpidual income tax has positive theoretical significance and great practical significance.

This paper is pided into six parts:(1)Introduction. Introducing the  background of this research.(2)Introducing the basic concepts and related research.(3)Introducing the characteristics and functions of personal income tax.(4)Comparing and analyzing the personal income tax system at home and abroad.(5)Analyzing the causes of the differences.(6)Through comparative study, we can draw the inspiration of perfecting personal income tax system in our country.

Through this study, we find that there is indeed a big difference between the personal income tax system in our country and the western countries, which is mainly reflected in the tax system, the scope of taxation, the deduction of the project and the mode of collection and management. The differences of personal income tax system between China and western countries are mainly due to the differences of economic development level, the difference of tax status, the taxation awareness of citizens and the difference of social system. China should learn from the western countries of the personal income tax reform and improvement of the advanced achievements in the process, combined with China's special national conditions, from the promotion of tax reform, expand the scope of taxation, improve the cost deduction system and improve the level of tax collection and management to improve China's personal income tax system.

Key words: Personal Income Tax; Personal Income Tax System; Comparing

目录

0引言 1

1基本概念及相关研究 1

1.1个人所得税的概念内涵 1

1.2国内外相关研究 2

1.2.1国内综述 2

1.2.2国外综述 3

1.3评述 4

2个人所得税的特征与功能