【摘要】 个人所得税是重要的直接税,目前中国个人所得税收入占比低,制度尚不完善。中国个人所得税综合与分类相结合改革迈出重要一步,自2019年1月1日起对工资薪金所得等4项所得实施综合纳税,但这仅是第一步,未来改革任务仍然艰巨,诸多相关议题亟待深入研究。美国个人所得税征收历史长,制度完善,有诸多可借鉴之处。研究发现,美国联邦个人所得税地位重要,实现了筹集财政收入和调节收入分配的双目标;个税"起征点"低,与美国贫困线相当;美国个税覆盖面广,涵盖工资薪金等各类所得,且2/3的国民参与个人所得税的申报纳税。这为中国个税未来改革提供了有益的借鉴和参考。更多还原

【Abstract】 As an important part in direct tax,individual income tax accounts for a relatively low proportion in tax revenue,and its tax system is in need of further improvement in China.For now,China has taken a critical step in individual tax reform,featured with combination of synthesis and classification,which will be officially enforced on January 1,2019.But this is merely the first step.There will exist many arduous tasks and related issues in desperate need of in-depth study.With long history and perfect system of America’s individual income tax system,plenty of experiences we can learn from are available.The study shows the America’s individual income tax serves as an important tax enables simultaneously to raise revenue as well as adjust income redistribution.The income tax threshold is low,which is flat with poverty line.Besides,America’s income tax covers a wide range of incomes,and two-thirds of the nationals participate in income tax returns.The above provides beneficial references for China’s individual income reform.更多还原