中美个人所得税自行纳税申报制度对比 |
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引用本文: | 刘华,涂敏杰,鲁威.中美个人所得税自行纳税申报制度对比[J].涉外税务,2008(6). |
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作者姓名: | 刘华 涂敏杰 鲁威 |
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摘 要: | 中美两国个人所得税自行纳税申报制度在申报办法、配套约束与激励机制方面存在较大差异,这些差异具体体现在申报期限、申报内容以及配套监管机制、处罚与激励机制上。本文认为,实行个人所得税分类与综合相结合的混合税制模式,采用家庭申报制,以及进一步完善配套约束与激励机制等将有益于完善我国的个人所得税自行纳税申报制度。
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关 键 词: | 个人所得税 自行申报 申报办法 约束机制 |
A Comparative Study on Self-reporting System of Individual Income Tax between China and the USA |
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Abstract: | There are clear differences between self-reporting system of individual income tax in China and the USA, including differences in time limit and contents of the declaration and supporting systems of incentives, disin-centives and punishment. This paper suggests that individual income tax in China should adopt a unified system combined with a classified and a synthesized model, with a whole family being a unit of self-reporting, and establish supporting systems of incentives and disincentives. |
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Keywords: | Individual income tax Self-report Declaration method Disincentive system |
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