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Web of Proceedings - Francis Academic Press
Web of Proceedings - Francis Academic Press

Research on Suggestions for China's Individual Income Tax System from the International Perspective

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DOI: 10.25236/etmhs.2019.362


Zhu Jingzhi

Corresponding Author

Zhu Jingzhi


This paper analyzes the latest annual report of OECD, Tax Policy Reforms 2018, OECD and Selected Partner Economies, and draws lessons from the tax collection and administration systems and modes of Britain and the United States. It holds that the international trend of individual income tax reform in recent two years mainly includes: some countries continue to reduce the tax on labor income, reduce the tax burden of the low- and middle-income groups, and increase the tax on capital income. Thus, the tax system will be more inclusive, and tax policies can achieve social equity while promoting economic growth. Based on comparison and references, this study puts forward some suggestions to improve China's individual income tax system.


International Perspective, Individual Income Tax, Countermeasures