中美个人所得税制度的比较及对我国的启示  

The Comparison of Personal Income Tax System between China and America and Its Enlightenment to China

作　　者：黄春元[1] 张战平[2] 金玉珊 

机构地区：[1]对外经济贸易大学国际经济贸易学院,北京100029 [2]中国社会科学院研究生院,北京102488 [3]中国农业银行,北京100036

出　　处：《税务与经济》2014年第2期101-105,共5页Taxation and Economy

摘　　要：个人所得税是增加国家财政收入和调节社会收入分配的重要手段。我国的个人所得税制有30多年的历史,经过六次修订,仍处于不断完善过程之中。美国的个人所得税制历经百年发展,其在税制模式、税率结构以及费用扣除等方面日趋成熟,较好地发挥了财政收入和收入再分配职能。通过对比中美个人所得税制度,可以看出我国在个人所得税制度设计上还存在一些问题,应借鉴美国的经验,在征收模式、费用扣除、纳税申报、征收管理等方面进一步改进和完善。Personal income tax is the important method for increasing fiscal revenue and adjusting income distribution. Personal income tax system has revised for 6 times in China for more than 30 years. The American personal income tax system is playing an important role for fiscal revenue and distribution of income. And it is considered to be comparatively perfect in its tax system mode, structure of tax rate, expense deduction, etc. By comparison of personal income tax system between America and China, it points out deficiencies in China and we should improve China＇s personal income tax system on collection mode, expense deduction, tax return, collection management and so on.

关 键 词：个人所得税制度 中国 美国 财政收入 收入再分配 

分 类 号：F810.42[经济管理—财政学]