摘要
海峡两岸的中国大陆和台湾地区是同本同根 ,有相同的人文社会背景 ,因而两岸个人所得税法有很多相似之处 ,但两岸的经济发展水平和经济运行机制不同 ,因而两岸个人所得税法又存在一定差异。从个人所得税法的立法情况、课税模式、纳税义务人、课税所得等 4个方面对两岸个人所得税法进行比较分析 。
Within the same cultural and historical context,the Individual Income Tax Laws in Main Land China and Taiwan bear a variety of similarities.However,there still exist differences owing to the different economic development level and economic mechanism.This paper will compare and contrast the IIT laws in Main Land China and Taiwan District in the aspects of legislation of tax law,taxing model,tax payer and taxable income and thus put forward recommendations for IIT law reform in China.
出处
《集美大学学报（哲学社会科学版）》
2002年第2期23-26,共4页
Journal of Jimei University：Philosophy and Social Sciences
基金
福建省教委资助项目 (JA0 0 0 94S)
