所得税自英国创始,至今已有二百多年的历史,成为一个举足轻重的税种了,特别是在经济发达国家,它几乎影响到了社会生活的各个层面。 1798年,英国因抗击拿破仑的侵略,开支大增,以消费税为主的收入不能满足战争的需要,遂创设“三部合成捐”,1799年改为所得税。1808年,德国在普法战争中失败,为筹措赔款,开征了所得税。1861年,美国南北战争爆发,财政需要激增,乃开征所得税。1887年,日本为了扩充海军、筹措向外扩张侵略的经费,开征了所得 Since the founding of the UK, the income tax has a history of more than two hundred years and has become a decisive tax, especially in economically developed countries. It has affected almost all aspects of social life. In 1798, the United Kingdom because of the fight against Napoleon’s aggression, greatly increased spending to the excise tax-based income can not meet the needs of the war, then set up a “three synthetic donation” in 1799 to income tax. In 1808, Germany failed in the Franco-Prussian War and levied income tax for the purpose of raising indemnities. In 1861, when the U.S. Civil War broke out and the fiscal needs soared, it was the introduction of income tax. In 1887, in order to expand the Navy and raise funds for the outward expansion of aggression, Japan imposed the income