美国的个人所得税制度及其启示

United States Individual Income Tax System and its Inspiration to China′s Tax System

二次大战前,财政需要是促使美国联邦个人所得税发展的主要因素;战后,收入分配调节和经济稳定等需要使它在美国税收中居于主导地位。综合计征、照顾低收入阶层、兼顾公平与效率、预扣代缴和申报结算相结合是美国个人所得税制度的主要特点。美国个人所得税制度发展对我国的启示是:个人所得税是调节社会分配和稳定经济运行的重要工具,我国个人所得税改革的基本方向是建立综合与分类相结合的制度,包括拓宽所得范围、规范扣除和抵免、简化税率结构、实行纳税申报、适时调整征税率等。

Before the Second World War,the fiscal requirement was the main element to promote the development of U.S.individual income tax.After the war,the requirement to the income distribution adjustment and the economy stabilization has made the individual income tax dominated in American taxation system.The characters of U.S.income tax system is comprehensive levy,taking care of low-income people and considering fair and efficiency,combining with withholding payment and settlement reporting.The revelation of U.S.income tax system is that the income tax is an important tool in adjusting social distribution.The direction of China′s income tax reform is that setting up a system of combining integration with classification.This system includes expansion of the income tax range,regulatcation of deduction and credit,simplification of the tax rate structure,implementation of the tax return,regular adjustment of the tax rate and so on.