中文提要
本文从悠久的中国赦免历史入手，阐述了税收赦免的内涵、特征及效应。然后集
中介绍了西方国家或地区施行现代税收赦免的种种举措，并进行经验总结。我国 04
年对外籍个人率先启动个人所得税赦免，结果令人失望，其中不足值得分析。我国个
人所得税制度及实施层面已经积压了许多问题，既影响了税收收入分配，也无法解决
累积的偷逃税问题，笔者建议在完善个人所得税改革的同时，可以考虑采取税收赦免
作为配套措施，解决历史遗留问题。另外，目前在我国推行全面的税收赦免的条件尚
不具备，也无必要。

关键词：赦免、税收、税收赦免、个人所得税
Abstract
From on the history of Chinese amnesty, the artic has set forth the connotation,
characteristic and effect of tax remission. And then it concentrates on a variety of modern
tax remission acts which have been introduced in the Western countries or areas and
summarizes them. In 2004 firstly, individual income tax remission to foreign nationality
individual was started in China, but it was disappointing and worth analyzing. There are a
lot of problems on the system and practice of individual income tax .They have affected
tax income distribution and have no way to resolve the cumulative tax evasion problem.
Author suggests that while individual income tax system will be perfected, the tax
remission as a supporting measure can be adopted to resolve the questions left from history,
Additionally the all-round tax remission can not be carried out in our country at present
and is not necessary.
Key words: amnesty, tax, tax remission, individual income tax
Written by Wu Guoping
Supervised by Bao Linguang