美国个人所得税生活费用分项扣除简介

An Introduction on the Itemized Deductions of the US Individual Income Tax on Living Expenses

美国的个人所得税制在世界处于领先地位。本文着重介绍了美国个人所得税生活费用分项扣除特别是个人灾难性损失、医疗费用、慈善捐赠抵扣等规定,以供我国在改革个人所得税时加以借鉴。

The US leads the world in its individual income tax system. This paper introduces the itemized deduction mechanism of the US individual income tax on living expenses especially the deduction regulations on individual catastrophic loss, medical expenses and charity contributions, which provides reference for the individual income tax reform in China.