In Chapter 3, the reforms on IIT in foreign countries are presented and the suggestions to China are discussed.

• 第四章是本文的重点所在，结合我国现实情况，基于以上四章的充分铺垫，对如何完善我国个人所得税制进行了探讨，提出了改革与完善我国个人所得税制的具体方案。