美国个人所得税年度汇算清缴简介

Annual Individual Income Tax Settlement in the United States

本文简要而又完整地介绍了美国个人所得税年终汇算清缴,包括汇算清缴定义、申报信息收集、申报期限和对象、申报种类和表格、年度预估扣缴、外国金融账户和资产披露、年度申报服务以及州个人所得税年度申报等情况。可以发现,美国个人所得税年终申报环节和程序与中国个人所得税汇算清缴有一些相似,可供我国顺利完成首次个人所得税汇算清缴提供参考。

The paper briefly introduces the annual individual income tax settlement in the United States,including the definition of tax settlement,the collection of reporting information,filing due date and object,filing types and forms,estimated tax and withholding,foreign bank account and foreign assets disclosures,annual tax filing services and state individual income tax return filing.It can be found that the declaration procedures of individual income tax in the United States are similar to those of China,which can provide a reference for China to successfully complete the first individual income tax settlement.