全球经济发展，税收的国际竞争愈发激烈。全球个人所得税税收改革趋势为提高纳税遵从 度、降低劳动所得税率、信息化征管。我国目前的税制结构为直接税占比小，导致了税收发挥 个人收入调节作用小。因此 2018 年我国进行了最新的个人改革，并于 2019 年 1 月 1 日我国开 始实行新的个人所得税，在增加专项扣除、提高工资薪金免征额、扩大抵挡税率级距的同时迈 向了代扣代缴与自主申报相结合、分类与综合相结合的征收模式。本文通过借鉴多国的税收征 税模式，总结出美国信息化平台建设、日本税理士制度推行、荷兰预申报系统、澳大利亚税号 制度的国际经验，结合当前我国个人所得税征管法律不完善、信息化水平有限、纳税人纳税意 识不足的现状，提出了包括健全法律法规、加强信用管理、加大社会宣传力度、发展信息技术 的建议。

With the development of economy, international environment of taxation becomes more competitive. The trends of tax policy reforms are Improving tax compliance, reducing labor income tax rate, and information-based collection and management. At present, the proportion of direct tax is small in China tax structure, which results in that tax plays a small role in regulating personal income. Therefore, in 2018, China carried out the latest personal reform, and on January 1, 2019, China began to implement a new personal income tax: increasing special deductions, increasing exemptions for wages and salaries, and expanding the range of withstanding tax rates. Meanwhile, implement the mixed taxation model which mixed up with comprehensive and classified taxation. Compared with international taxation management system, summarize the international experience of American information platform construction, Japanese taxation system implementation, Dutch pre-declaration system and Australian tax code system. Currently, law of personal income tax collection and management is imperfect, the level of technology is limited, and the taxpayer's awareness of tax payment is insufficient. Improving laws and regulations, strengthening credit management, strengthening social propaganda and developing information technology are suggested.

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