摘要
个人所得税是美国联邦税收第一大来源,对美国居民的全部收入征税,并提供基于多个层次多种形式的纳税项目扣除,此项税收的遵从和缴纳成本主要由纳税人承担,税收征管成本较低,具有鲜明的特色。中国的个人所得税正从分类征收向综合征收转变,可以借鉴美国个人所得税的立法和征管经验并避免其扣除项目过多带来的问题。
Individual income tax is the 1st resource of US federal tax revenue and it is taxed on all income of US tax payers.It provides types of tax deduction items at different levels,and its tax compliance and collection cost is mainly born by tax payers and federal governments bears low collection cost and has its own characters.China is reforming its individual income system transforming from tax on category to comprehensive income.It's necessary for China to learn US experience in legal system and collection and avoid the problems as too complex deduction items.
出处
《财政科学》
2018年第12期138-146,共9页
Fiscal Science
关键词
美国个人所得税
综合扣除
经验与启示
US Individual Income
Comprehensive Deduction Itmes
Experience and Lessons
