Comparison Of Personal Income Tax Law Among Nations & Successful Experience Drawn

personal income tax plays an indispensable role in state revenue collection,fair distribution,economic control etc. With the development of the economy and adjustment of economic structure ,the income level of resident is improving constantly. And the personal income tax becomes an important tax category gradually. Contrast to this ,however,the personal income tax law has not already been fit for situation now.In six aspects of tax payer, structure of tax interest level, expense deduction,levy tax system mode, &management method and levy &management system,the essay makes a comparison of China's personal income tax system withinternational customs,points out the successful experience drawn from other countries and puts forward suggestions to further perfect personal income tax system of China on the basis of the above six aspects.