公平视野下的美国联邦个人所得税研究——兼论对中国个税改革的借鉴

The U.S. Federal Individual Income Tax under the Fair View——A Reference to China Tax Reform

公平视野下的美国联邦个税,在税收理念、纳税人意识、税基结构以及个税的纵横向维度上都贯穿了公平的特性。这种公平的特性对于调节贫富分化以及维持个税制度的良性运行起到了重要作用。滥觞于西方的中国个税,已经走到了改革的十字路口,而成熟的联邦个税可为中国的个税改革提供借鉴的因子。个税改革成功的关键是将公平的因素融化于抽象的税收理念和实体的制度设计中。具体而言,强化"纳税人"意识、普遍提高征收率、纠正"倒金字塔结构"、设计综合类税制等都是适当的改革路径。

Under the fair view, the U. S. Federal Individual Income Tax throughout the fair features, it including the tax idea, taxpayers awareness, tax base structure and a tax on both vertical and horizontal dimensions. The fair features has played an important role in running the regulation of wealth differentiation and maintenance of a nice tax system. The China individual tax reform which from western has reached a crossroads, and a mature Pederal Individual Income Tax can provide reference factor to China Income Tax Reform . tt is the key to reach successful tax reform to make the fairly factor melted in the abstract tax ideas and specific system design concepts. Specifically, it is appropriate way to strengthen ＂taxpayer awareness＂, increase tax rate, correct ＂inverted pyramid＂ and design comprehensive tax system.