中美法个人所得税征收模式的比较

Comparison of Individual Income Tax Collection Models in China,the US and France

个人所得税在一个国家的税制体系中扮演着举足轻重的角色,但现阶段我国个人所得税的主体税种地位并未充分体现。对中美法三国个人所得税的地位、征收模式中的收入定义、费用扣除、税率设计等方面进行比较,分析美法两国在个人所得税征收中的先进经验,结合我国国情,为我国下一步个人所得税改革提出建议。

Individual income tax plays an important role in the tax system of a country,but the status of the main tax category of China’s individual income tax is not fully reflected at this stage.This paper compares the status of individual income tax,income definition,expense deduction and tax design in the three countries,analyzes the advanced experience of the United States and France,and combines China’s National conditions,puts forward suggestions for the next individual income tax reform in our country.