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本文从美国《海外账户纳税法案》(FACTA)出发,对比美国个人所得税征管体系特点,借鉴美国经验,对进一步完善我国个人所得税征管体系,优化征管水平提出了相关建议。
This article, based on the FACTA, compares the characteristics of the personal income tax collection and management system in the United States and draws lessons from the experience of the United States to put forward some suggestions on how to further improve the collection and management system of personal income tax in China and optimize the level of collection and administration.