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经合组织:2025年工资税负报告:个人所得税分解与税收减免的作用研究报告(中译版)(674页).pdf

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1、Taxing Wages 2025Decomposition of Personal Income Taxes and the Role of Tax ReliefsTaxing Wages2025DECOMPOSITION OF PERSONAL INCOME TAXES AND THE ROLE OF TAX RELIEFSVolume 7,No.1This work is published under the responsibility of the Secretary-General of the OECD.The opinions expressed andarguments e

2、mployed herein do not necessarily reflect the official views of the Member countries of the OECD.This document,as well as any data and map included herein,are without prejudice to the status of or sovereignty overany territory,to the delimitation of international frontiers and boundaries and to the

3、name of any territory,city or area.The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities.The use ofsuch data by the OECD is without prejudice to the status of the Golan Heights,East Jerusalem and Israeli settlements inthe West Bank under the

4、 terms of international law.Please cite this publication as:OECD(2025),Taxing Wages 2025:Decomposition of Personal Income Taxes and the Role of Tax Reliefs,OECD Publishing,Paris,https:/doi.org/10.1787/b3a95829-en.ISBN 978-92-64-40533-2(print)ISBN 978-92-64-59854-6(PDF)ISBN 978-92-64-39413-1(HTML)Tax

5、ing WagesISSN 1995-3844(print)ISSN 2072-5124(online)Photo credits:Cover LeoPatrizi/Getty images.Corrigenda to OECD publications may be found at:https:/www.oecd.org/en/publications/support/corrigenda.html.OECD 2025 Attribution 4.0 International(CC BY 4.0)This work is made available under the Creative

6、 Commons Attribution 4.0 International licence.By using this work,you accept to be bound by the terms of this licence(https:/creativecommons.org/licenses/by/4.0/).Attribution you must cite the work.Translations you must cite the original work,identify changes to the original and add the following te

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本文主要介绍了2024年OECD国家劳动收入税收的情况。主要内容包括: 1. 2024年,大多数OECD国家劳动者的税后收入有所增加,实际工资增长,劳动收入有效税率基本保持不变。 2. 单亲家庭是2024年劳动税收政策的主要关注点:这是唯一一个平均税率下降的 household 类型,也是唯一一个税率低于大流行前水平的 household 类型。 3. 2024年,OECD国家中,有7个 household 类型的平均税率平均上升,但其中6个的增加不超过0.05个百分点。对于平均工资的单收入者,OECD平均税率为34.9%,比2023年上升了0.05个百分点。 4. 2024年,有20个国家单收入者平均税率上升,15个国家下降,3个国家不变。意大利和斯洛文尼亚的上升超过1个百分点。 5. 2024年,有24个国家单亲家庭平均税率下降,平均下降0.38个百分点。波兰和葡萄牙的下降超过7个百分点,主要原因是儿童现金转移支付的增加。 6. 文章还特别分析了税收减免对个人所得税结构的影响。税收减免显著降低了特定 household 类型的税负,特别是没有其他现金转移支付的国家,如新西兰;税级较少的国
2024年OECD国家劳动税收有何变化? 哪些因素影响劳动税收差异? 税收减免如何影响劳动税收的结构性公平?
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