所得税是举世公认的较好税种，最符合量能负税的公平原则，也具有较强的组织收入功能与增加税制弹性的潜刀。在开放的经济体制下，对国际间经贸往来产生的税收关系，所得税更是不可缺少的重要手殷。为此，发达国家的所得说一般均为占居首位的主体税种。据统计，1990年要占税收 Income tax is recognized worldwide as a better tax, most in line with the principle of fairness that tax can be tax-deductible, and has a strong potential for organizing revenue functions and increasing the flexibility of the tax system. Under the open economic system, the income tax is an indispensable important hand in the tax relations and the tax revenue arising from international economic and trade exchanges. To this end, the income of developed countries are generally said to be the top of the main taxes. According to statistics, in 1990 to account for taxes