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1、比利时经济论文-->BelgiumindividualinetaxandthecharacteristicsofthereferencetaxdiscussionpaperseconomicsthesisContentabstract:thispaperintroducesthepersonalinetaxsystemofBelgiumtype,thetaxratedesign,theexpensededuction,taxableinecalculationmethod,theplaceoftherea
2、sonableSuggestionstoperfectourpersonalinetaxsystem:totheclassificationoftheprehensiveclassificationinetaxsystem;Reducetaxrateclass,reducethehighestmarginaltaxrate.Theexpensedeductionshouldconsidertaxpayerfamilyconditions;,perfecttheindividualinetaxcollect
3、ionandmanagementsystem.Key,theindividualinetax,taxrate,theexpensedeductionA.ThespeechBelgiumindividualinetaxsince1919hasbeencollecting,developmentisrapid,hasbeethefirstmajorcategoriesoftaxes.In2001,thetaxaccountingfor31.6%ofthetotalamountoftax,theineofthe
4、enterpriseinetaxis4times(accordingtotheorganizationofeconomiccooperationanddevelopment2001figuresthat).In2004,China'stotalamountofindividualinetax173.7billionyuan,accountedforonly6.75%ofthetotalamountoftax,accountedforonly1.3%ofthenationalGDP13.65trillion
5、s,andBelgiumfor20%(thestateadministrationoftaxationlindividualinetaxandthestate'seconomicandpopulation,socialdevelopmentandtaxsystemdesignisnotdivided.Belgianpopulationaccountedforonly0.2%oftheports2.9%,istheicdevelopmentsituation",.ccpitsd.org).Finance,t
6、ransportation,mercial,municationandotherserviceindustryisverydeveloped,hiredmorethan70%ofthelaborforce,andtheproportionofagricultureisveryloostofthenationallabor,unemploymentrateisloploymentrateis8.1%)(overseastravels:the.havata.).Theintegritymechanismhas
7、beethecoreofthenormaloperationoftheishighlydevelopedandimprovetheefficiencyofthecollection.TheBelgiantaxsystemtothedesignofthemaincharacteristicsareanalyzed,inordertolearnthescienceofplace,use.2.Belgiumthemaincharacteristicsoftheindividualinetax(a)taxsyst
8、emtypeselectionanddesigntaxrateBelgium'spersonalinetaxsystemovablepropertyine,realestateine,miscellaneousine,laborine),-->differenttypesofinetaxforthedifferentakingthetaxandprehensiveassessmentoftheindividualtaxrang