1、我国个人所得税制度中，出现不同应税项目适用不同税率和同一应税项目适用不同税率的现象。我国现行个人所得税适用两种税率：一是超额累进税，即工资薪金所得适用5％-45％的超额累进税率，个体工商户生产、经营所得和对企事业单位的承包经营承租经营所得适用5％-35％的超额累进税率；
2、劳务报酬所得等其它所得适用20％的比率税率。这一制度将具有相同性质的劳务所得报酬与工资、薪金报酬两者分开，使用不同税率，使同一收入税负不同。而英国则是将劳动所得与资本所得分开处理。
3、英国对信托、不动产收入、免税所得、附加福利、董事酬金、退休金收入、资本利润等不同来源都有较复杂、较细致的划分，计算应税所得计量更准确，而我国无明确的划分与计量。
以上对比可以看出，我国的应税所得计量划分与英国相比不够细致。纳税人采取分解收入等方法逃避个人所得税，从而影响税收效果，而且所得性质因划分不当或不细，可能使纳税人将所得在不同项目之间转换从而影响税收效果。
通过中英两国个人所得税制度中有关宽免、扣除、抵免规定的对比可以看出：
1、我国对工资、薪金所得的费用是对取得收入的纳税人实行定额扣除，而英国是区分家庭人口结构、受赡养人口多少、婚姻状况因素进行扣除。
2、英国宽免、扣除、抵免的涵盖范围更广，个人宽免、年龄宽免、个人所得税抵免、利息扣除、退休金扣除、投资鼓励减免、红利归集抵免、个人证券计划等，而且每种宽免均有详细的计量。
我国仅根据纳税人本人的收入来确定其纳税能力的做法是一种实质上降低激励水平的不公平措施，同时我国缺乏更详细的宽免分类计量，这一点与英国相比，势必要削弱我国个人所得税制对收入分配进行有限调节的贡献，而且很容易为纳税人提供逃税漏税的机会，影响整体税收效果。
1.The regime of individual income tax in China appears a phenomena which the different taxable item applies the different tax rate and the same taxable item applies the different tax rate. There are two kinds of tax rates applies the existing individual income tax in China: one is excess progressive taxation, it is the laborage stipend income which applies 5%-45% of excess progressive tax rate. The individual industrial enterprise and commercial enterprise production, management income and the job managing of the organizations or enterprises income applies 5%-35% of the excess progressive tax rate.
2.The working reward income and so on applies 20% of ratio tax rate. This regime disjoins the connatural of working income rewards and the pay, stipend reward. Making the income tax burden difference by using different tax rate. But in the U.K, they dispose the labor income and capital income separately.
3.In England, they compartmentalize the different sources of affiance, real property income, tax-free income, add-ons welfare, director monetary reward, pension income, and capital margin complicatedly and quite meticulously. They can calculate the taxable income more exactly, but we do not have clear compartmentalization and measure in China.
According to the above we can see, the compartmentalization of taxable income in China is not so meticulous compare with England. The taxpayers are adopting many ways such as to decompound income to evade the individual income tax, and it’s influencing the effects of revenue consequently. Furthermore, the taxpayers may switch the different items of income and make an influence of revenue just because the characters of income are not so meticulous and proper.
Compare the regulations of exemption, deduction, and mortgage in individual income tax regime in China with the England, we can see:
1.The expenses of laborage and stipend income are implemented rational deduction for the taxpayer who gets income. But in England, they distinguish firstly the configuration of the factors of the family’s population, the number of population who gets support, the statue of marriage, and then take out.
2.In England, the range of exemption, deduction, and mortgage is wider. For example, the individual exemption, the age exemption, the individual income tax support, the interest of deduction, the pension deduction, the investment encourage derate, the bonus return support, the individual negotiable securities plan, and so on. Moreover, every exemption has detailed measure.
In China, we are using the way that to ensure the taxpayer’s capability according to the taxpayer’s income. This way is an unfairness step which reduces the inspirit level substantially. At the same time, the state lack of detailed measurement of exemption sorts. Compare with the UK, it’s absolutely weaken our individual income tax regime related to allot the income to make finity adjust of contribute, and that provides a chance to taxpayers to evade taxes easily, and influence the purpose of whole revenue.
2.The working reward income and so on applies 20% of ratio tax rate. This regime disjoins the connatural of working income rewards and the pay, stipend reward. Making the income tax burden difference by using different tax rate. But in the U.K, they dispose the labor income and capital income separately.
3.In England, they compartmentalize the different sources of affiance, real property income, tax-free income, add-ons welfare, director monetary reward, pension income, and capital margin complicatedly and quite meticulously. They can calculate the taxable income more exactly, but we do not have clear compartmentalization and measure in China.
According to the above we can see, the compartmentalization of taxable income in China is not so meticulous compare with England. The taxpayers are adopting many ways such as to decompound income to evade the individual income tax, and it’s influencing the effects of revenue consequently. Furthermore, the taxpayers may switch the different items of income and make an influence of revenue just because the characters of income are not so meticulous and proper.
Compare the regulations of exemption, deduction, and mortgage in individual income tax regime in China with the England, we can see:
1.The expenses of laborage and stipend income are implemented rational deduction for the taxpayer who gets income. But in England, they distinguish firstly the configuration of the factors of the family’s population, the number of population who gets support, the statue of marriage, and then take out.
2.In England, the range of exemption, deduction, and mortgage is wider. For example, the individual exemption, the age exemption, the individual income tax support, the interest of deduction, the pension deduction, the investment encourage derate, the bonus return support, the individual negotiable securities plan, and so on. Moreover, every exemption has detailed measure.
In China, we are using the way that to ensure the taxpayer’s capability according to the taxpayer’s income. This way is an unfairness step which reduces the inspirit level substantially. At the same time, the state lack of detailed measurement of exemption sorts. Compare with the UK, it’s absolutely weaken our individual income tax regime related to allot the income to make finity adjust of contribute, and that provides a chance to taxpayers to evade taxes easily, and influence the purpose of whole revenue.
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第1个回答 2009-11-22
1, personal income tax system in different taxable items and tax rates for different and different tax rates for the project. Our current personal income tax for two: one is the excess progressive tax, namely the salary income for 5-45% of the excess progressive tax rate, the individual income from production and business operations of enterprises or institutions and contracted leased operation for 5-35% of the excess progressive tax rate,
2, the income from remuneration for personal services for other income tax rate of 20%. This system will have the same properties of labor income and wages, salaries paid them apart, use different rate, the same income tax. Britain's capital and labor income will be handled separately obtained.
Three of the trust property, Britain, income, income tax, fringe benefits, retirement income, remuneration, director of capital and profit from different sources are more complex and delicate, more accurate measurement calculating taxable income, no definite division and measurement.
In contrast, can be seen above the taxable income, compared with the British metrology into details. Income tax take decomposition methods, thus influence from individual income tax for income effect, and improper or not into nature, may make taxpayers will convert between different project on income tax and influence.
By instilling personal income tax system of relevant provisions, credit, periods of contrast can see:
1, China on income from wages and salaries of the cost is the income tax deduction, and norm of Britain is the difference between population and family structure, how much support population, marital status factors are deducted.
2, the British reductions, deduct the credit, covering a wider age, personal reductions, personal income tax exemption and assignees, deduct interest deductions, pension investment, encourage breaks and dividend, stock plan individual collects the credit, and have the detailed each reductions.
Our only according to the income tax himself to determine the taxable capacity is substantially reduce motivation level one the unfair measures, meanwhile the reductions more detailed classification of the British metrology, compared to weaken our personal, income tax on the income distribution, but also adjust Co., LTD provides easy for taxpayer evade taxes, affect overall tax effect.
武汉大学外语系翻译......谢谢
2, the income from remuneration for personal services for other income tax rate of 20%. This system will have the same properties of labor income and wages, salaries paid them apart, use different rate, the same income tax. Britain's capital and labor income will be handled separately obtained.
Three of the trust property, Britain, income, income tax, fringe benefits, retirement income, remuneration, director of capital and profit from different sources are more complex and delicate, more accurate measurement calculating taxable income, no definite division and measurement.
In contrast, can be seen above the taxable income, compared with the British metrology into details. Income tax take decomposition methods, thus influence from individual income tax for income effect, and improper or not into nature, may make taxpayers will convert between different project on income tax and influence.
By instilling personal income tax system of relevant provisions, credit, periods of contrast can see:
1, China on income from wages and salaries of the cost is the income tax deduction, and norm of Britain is the difference between population and family structure, how much support population, marital status factors are deducted.
2, the British reductions, deduct the credit, covering a wider age, personal reductions, personal income tax exemption and assignees, deduct interest deductions, pension investment, encourage breaks and dividend, stock plan individual collects the credit, and have the detailed each reductions.
Our only according to the income tax himself to determine the taxable capacity is substantially reduce motivation level one the unfair measures, meanwhile the reductions more detailed classification of the British metrology, compared to weaken our personal, income tax on the income distribution, but also adjust Co., LTD provides easy for taxpayer evade taxes, affect overall tax effect.
武汉大学外语系翻译......谢谢
