中美比较视域下个人所得税制演进逻辑与改革效应  

Evolution Logic and Reform Effect of Individual Income Tax System from the Perspective of Sino—US Comparison

作　　者：彭海艳[1,2] 

机构地区：[1]中国社会科学院财经战略研究院,北京100836 [2]宜春学院,江西宜春336000

出　　处：《税务与经济》2012年第5期93-99,共7页Taxation and Economy

基　　金：作者主持的国家社会科学基金青年项目(项目编号:10CJY067);中国博士后基金特别资助项目(项目编号:201104203);中国博士后基金面上资助项目(项目编号:20100470466)的研究成果

摘　　要：美国个人所得税制历经百年发展,其税制模式、税率结构以及费用扣除等方面日臻成熟、完善,且充分体现了宏观经济和社会发展的要求,发挥了较好的财政收入和收入再分配职能。比较分析中美两国个人所得税演进逻辑及改革效应,可以看出中国个人所得税制有待完善。借鉴美国税制模式,改革与完善中国个人所得税制的方向为:逐步向"综合个人所得税制"转变;降低税率的档次和边际税率;完善费用扣除制度;加大税收征管力度等。After 100 years of development, the tax model, rate structure as well as expense deduction of Ameri- can individual income tax system is getting more and more perfect. American individual income tax system fully reflects the requirements of macroeconomic and social development, and plays a significant role in fiscal revenue and income redistribution. From the comparative analysis of the logic of evolution and the effect of the reform of individual income tax system both in China and the United States, it is clearly seen that the Chinese individual income tax system needs to be improved. So, in order to reform and improve individual income tax system, the American tax system model can be viewed as reference. Meanwhile, comprehensive individual income tax system should be adopted. It is also important to reduce the tax rate level and marginal tax rate, to improve the expense reduction system and to intensify tax collection.

关 键 词：个人所得税 中美比较 综合征收 分类征收 扣除制度 征管手段 

分 类 号：F810.424[经济管理—财政学]