美国可选择最低限度税制度的影响与借鉴  

American Alternative Minimum Tax System(AMT) and Academic Discussion: A Profound Impact on American Society and the Country 's Economic Life

作　　者：胡宇辰[1] 詹宏陆 

机构地区：[1]江西财经大学工商管理学院,江西南昌330013

出　　处：《学术界》2014年第4期218-224,312,共7页Academics

摘　　要：在当前我国实行遗产税条件还不够成熟以及房产税又只是对特定标的物征税的环境下,如何实现对高收入的富人征税以消除日益加剧的贫富不均是摆在我们面前的一道难题,本文详细介绍了美国可选择最低限度税(AMT)的体系特征,分析了AMT对美国社会经济生活的深刻影响;而美国AMT制度对我国所得税法尤其是所得税税收优惠方面有很大的借鉴作用。In our current implementation of inheritance tax conditions are not mature enough and real estate tax only applies to the specific subject matter of taxation. How to realize the high income tax on the rich to eliminate the increasing inequality is a problem for us. T his paper introduces the U SA alternative minimum tax(AMT) characteristics of the system in detail to analyze the AMT of America society,the profound impact on economic life. The introduction to AM T system U SA tax on China's income especially has great reference value to the income tax.

关 键 词：可选择性 最低限度税 启示 

分 类 号：F812.42[经济管理—财政学] F817.12