Study On The Comparison Of Individual Income Taxation Law System Between China And Russia

Russia on flat tax of Individual income taxation reform has made great achievements in academics and politicians around the world has aroused strong repercussions.Tax reform is not only standardized the order of tax, an increase of tax revenue, but also the Russian people for the economic development of confidence, more trust and support of the Government's reform measures to strengthen Russia's national cohesion and competitiveness.Russian flat tax for the income tax reform and improvement to provide a new way of thinking. Many countries in the world have introduced flat tax reform, and has made enormous strides.China and Russia have in common country, but also has its own characteristics, and our country at the Individual income taxation in Hong Kong to implement flat tax system.Russia to learn from the experience of flat tax, the paper investigate the use of literature and comparative analysis of methods, from both China and Russia introduce Individual income taxation legislation the situation to start, by my country with the Russian Individual income taxation constitutes a comparative analysis of the requirements put forward for our country to reform the taxation of Individual income taxation reform and so on.