美国个人所得税免征额制度及其对我国的启示

The US Income Tax Personal Allowance System and Its Relevance to China

美国联邦个人所得税设计了精细化的免征额及相关制度。纳税人免征额由标准化的个人免税额和差异化的分项扣除额构成,纳税人可以选择标准化扣除以代替分项扣除,并设立附加标准化扣除额;调整后毛所得超过一定水平的纳税人,实行纳税人个人免税额逐渐消失机制,分项扣除数虽然据实申报但也有数量限制;免征额与免税所得、特定费用支出扣除、税收抵免相互协调,免征额等其他名义收入值实行税收指数化。美国个税免征额及相关制度有利于持续实现免征额价值和个税功能,为我国改革个税单一标准化免征额、健全免征额与相关税制要素的关系以及完善免征额调整方式等提供有益的启示。

There are refined systems of allowance and related tax factors designed in the personal income tax （PIT） in the United States. Allowances consist of standardized personal exemptions and differentiated itemized deductions, and taxpayers may choose the standard deduction instead of itemized deductions with additional standard deduction. A phase - out mechanism is implemented for personal exemptions of taxpayers to reduce their personal exemptions with given adjusted gross income, and taxpayers should claim their itemized deduc- tions are they are but with limits too. The allowance system is coordinated with related tax factors such as non - taxable income, deductions for specific expenditures and tax credit. All nominal income including personal ex- emption and other income indexes is adjusted with tax indexation. The allowance system of PIT in the United States is good for fulfilling the value of the allowance system and the function of PIT, which is relevant to China＇s reform of single standardized allowance and to its efforts to deal with the relationship between allowances and related tax factors and improve the approach of allowance adjustment.