为规避跨境工作人员的税务风险,需深入辨析“一带一路”国家个人所得税制度。本文以59个开征个人所得税的“一带一路”国家为基础,从征税标准、应税项目、课税模式、扣除设计、税率结构、征收管理等六个方面详细剖析了各国的个人所得税制度设计,希望对明晰“一带一路”诸国的个人所得税制度有所裨益。 In order to avoid the tax risk of cross-border workers, it is necessary to make an in-depth analysis of the system of personal income tax of the “Belt and a Road”. Based on the 59 “One Belt, One Roads” countries that have levied personal income tax, this paper analyzes in detail the personal income tax of each country from six aspects including taxation standards, taxable items, taxation model, deduction of design, tax structure and collection management. System design, hoping to clarify the personal income tax system of the Belt and Road countries.