中、美个人所得税制比较及启示

在世界各国,个人所得税已在财政收入中占有相当大的比重。我国改革开放以来,个人所得税的征管逐步得到完善,但其税制也存在着明显不足。美国的个人所得税制被公认为是发达国家中较为完善的。本文通过对中美两国个人所得税的税基、扣除、课税模式、征管等方面的比较与分析,指出我国个人所得税税制欠合理的根源主要在于分类税制,同时建议从我国国情出发,遵循国际趋势和惯例,寻求合理的个人所得税模式,探讨解决我国个人所得税现存的问题并供商榷。

Comparative analysis on the USA's and China's individual income tax

Individual income tax takes a great proportion in the finance revenue in many countries. The levy and administration of individual income tax has improved gradually since China's reform and opening to the outside world, but there are still some evident defects in the China's system of individual income tax. The USA 's system of individual income tax is recognized as one of the best among the developed countries. This present paper compares and analyzes the tax basis, tax credit, imposition pattern, levy and administration of USA's and China's individual income tax, and shows that the tax classification system is the ultimate cause of the unreasonable system of individual income tax in China. Meanwhile, this paper suggests that we should explore the reasonable income tax system and resolve the related problems in China in accordance with the China's reality and the international trend and convention.