中美个人所得税若干税法要素的比较研究

A Contrastive Study of Some Duty Law Elements between Chinese and American Individual Income Tax

中美的个人所得税法有着比较大的差异,通过对美国联邦个人所得税法和我国个人所得税法中有关纳税人、税率、费用扣除标准等要素的规定进行比较和分析,可看出我国个人所得税立法存在的一些不足以及改进和完善的必要。

There is a relative big difference between Chinese and American individual tax law. Throughout analyzing the taxpayer, the tax rate, the charge deducting criterion between the American Federal Individual Tax Law and that of China, we can see that there is some deficiencies in the law of individual tax in China, which need to be improved.