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我们现行的个人所得税征增加财政收入、适度调节分配不公方面起到了积极的作用。但其本身又存在诸多不合理的、不完全符合社会主义市场经济要求的因素。”他山之石，可以为玉”，本文试图通过对国际上现行的个人所得税制度进行概要性的比较，从中归纳出其一般做法。以求能对我
Our current personal income tax has increased the fiscal revenue and played a positive role in properly adjusting the unfair distribution. However, there are many irrational factors that do not fully meet the requirements of a socialist market economy. “The stone of other hills can be jade”, this article attempts to summarize its general practice by making a summary comparison of the current international personal income tax system. In order to be able to me