美国税制与我国个人所得税制的改革

American Tax System and the Reform of Individual Income Tax in China

美国联邦税制经过一百多年的发展 ,已成为世界上相当完备的税制之一。因此 ,进行中美个人所得税制的比较研究 ,借鉴美国税制的有益经验 ,对于完善我国的个人所得税制以及促进我国的个人所得税制早日与国际惯例接轨等方面 。

The American Federal tax system has become a complete tax system of the world with more than a hundred years development. So, it is positive to have a comparative study between the individual income tax of China and that of the U.S, and learn from the experience of the American tax system in improving the individual income tax system and keeping pace with the international practice.