综合所得税

现实中的综合所得税有与完美的综合所得税不同的特点。

Comprehensive income tax in practice has different features from perfect income tax .

对您来说，以兆丰证券之网路证券下单凭证办理综合所得税网路结算申报，的确可以省去不少麻烦。

For you , taxpayers , using our company 's Financial CA to file individual income tax via internet can save a lot of trouble , indeed .

个人所得税法律制度模式有三类，包括：分类所得税制度模式、综合所得税制度模式和分类综合所得税制度模式。

Personal income tax law system , including three modes : classification system of income tax system , mode , comprehensive and integrated income tax system model .

综合所得税的实施对一国的信息化程度、法律体系、纳税人纳税意识、税收征管水平等均有较高要求。

The implement of comprehensive income tax requires good conditions of informationization , legal system , tax consciousness of taxpayers , and tax collection and administration as well .

进一步完善个人所得税制度的方向是扩大税基、实行综合所得税制度、所得和应纳所得额一体化设计。

The direction of further perfecting the personal income tax is to enlarge the assessable tax base , carry out the synthetic income tax system and the integral design of the income and assessable income .

美国个人所得税制度的改革、单一税的兴起和实践、综合所得税模式向二元所得税模式的转变、商品税又重新得到重视等，都为中国个人所得税的改革提供了经验。

The rising and practicing of the flat tax and from the comprehensive income tax mode to the dual income tax change , then paying attention to commodity tax again , provide experiences for personal income tax reform of China .

完美的综合所得税具有调节范围广，筹集收入多、较为公平、有利于税收遵从和税收征管等优点。但是，对储蓄的歧视是其主要缺陷。

Perfect comprehensive income tax has some advantages , such as large regulating scale , numerous tax revenues , in favor of equity , in favor of tax compliance and tax collection and administration , but the discrimination against savings is its main disadvantage .

交叉型分类综合个人所得税税制设计

A Design Plan of A Cross-classify-integrate Individual Income Taxation