摘要
个人所得税制度的改革已成为我国社会各界争论的焦点之一,而税率是该制度的核心环节。美国的个人所得税制度是国际公认较为完善的税制,但中美两国个人所得税在税率结构、累进制度、税率适用等方面均存在差异。目前我国个人所得税税率制度尚存在不足,应借鉴美国的经验来完善我国现行个人所得税税率制度。
The reform of personal income tax system is the focus of controversy in Chinese society, and tax rate is the core of this system. The American personal income tax system is considered to be comparatively perfect in the world. However, there are many differences of personal income tax between China and USA, including structure of tax rate, the progressive tax system, application of tax rate, etc. It points out deficiencies in tax rate system of personal income tax in China. And base on it, the paper also puts forward corresponding suggestions after drawing on experiences from American as reference.
出处
《税务与经济》
CSSCI
北大核心
2009年第4期104-108,共5页
Taxation and Economy
关键词
个人所得税
超额累进税率
税率差异
制度创新
personal income tax
excess progressive of tax rate
the difference of tax rate
system innovation
