中美个人所得税差异.docVIP

（2012年夏季短学期学年论文） 2009 级 财务会计系 专 业 会计学 学 号 学生姓名 张倩茹 指导教师 王洪军 实习日期: 2012.6.30—2012.7.5 中美个人所得税差异分析 摘 要 近几年来，随着经济的飞速发展，个人所得税占财政收入的比重逐年递增，如何完善我国个人所得税制度已引起全社会的广泛关注，并且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。在世界各国中，美国的个人所得税制度是国际公认较为完善的税制，其税收立法的完备性、征管稽查的严密性以及公民的整体纳税意识一直处于国际领先地位。中美两国个人所得税在个人所得税在税收收入、征管手段、税制模式、职能定位、税收特点等方面均存在差异。本文就我国与美国的个人所得税制度进行比较研究，以期对我国个人所得税制度的改革完善提供有益的思路，借鉴美国的经验来完善我国现行个人所得税制度。 关键词：个人所得税；税制差异；税率差异；制度创新 ；税制改革　 The different analysis of individual income tax about China and America Abstract In recent years, with the rapid development of economy, Personal income tax accounting for the proportion of fiscal revenue has been increasing, How to perfect our countrys personal income tax system has caused extensive concern of the whole society, Personal income tax and the reform of the system of our country society has become the focus of debate one. In all countries of the world, Americas personal income tax system is internationally recognized as a perfect in the tax system, The tax legislation the completeness, collection and management of the checking and the overall tax rigor citizen consciousness has been in the international leading position. China and the United States in the individual income tax of individual income tax in tax revenue, collection and management means and tax system mode, function orientation, characteristics and so on tax there are differences. This paper is our country and the United States personal income tax system of comparative study for our country to the personal income tax system reform to provide useful ideas, adopt the American experience to perfect our current personal income tax system. key words： personal income tax; Tax difference; Tax rate difference; System innovation; Tax reform 　一、中、美个人所得税比较 我国个人所得税税种的地位，职能的定位，税制模式的选择和征管手段四个方面与美国的差异是国家之间经济发展水平差异的反映，影响和决定中美税制差异的根本性因素主要有三个方面：一是生产力状况的影响；二是所有制的影响；三是经济体制的影响。 　　1. 我国的个人所得税是从1980年才开始征收的，之后所占的比重一直很小，其根本原因是我国经济发展