美国联邦个人所得税制变革研究

【作者】 高光辉；

【导师】 杜涛；

【作者基本信息】 复旦大学 ， 法律， 2011， 硕士

【摘要】 美国联邦个人所得税法经过一百余年的发展,早已完成了体系化和法典化的阶段。最初的个人所得税囿于宪法中直接税的分派原则而备受争议,联邦最高法院的判例在这个问题上的认定也呈阶段性变化。直到宪法第十六修正案通过,所得税始被完全确立。在整个发展过程中,由于政府对税收目的的认识不同,所得税的税率和具体规定频繁变化。为了实现税法在社会管理中的作用,各种差异规定尤其是税收优惠大量出现在税收法典中。虽然这些差异规定在促进社会稳定和维护低收入者权益方面产生了一定作用,但是随着税收优惠的逐渐增多,其对所得税税基的侵蚀程度也在加大,并且越来越偏离税法改革运动所确立的简化税制方向。尤其是当可选择最小税(AMT)通过之后,其与一般税收形成了并列的税收结构。由于AMT存在着没有将所得标准实行通货膨胀指数化的先天缺陷,再加上缓解其扩张的法规多为日落条款,AMT对美国纳税人尤其是中产阶级家庭的消极影响越来越大。同时,一般税收和AMT的诸多规定还产生了公平性和效率方面的问题。本文在全面梳理了美国联邦个人所得税的发展历史后,详细阐述了这些规定所导致的公平和效率问题,并根据美国税法在现实取舍上的困境和法律价值观上的扬抑做了评析。同时,结合发达国家近二十多年的税改趋势,对美国联邦所得税的发展方向和途径做了前瞻。最后,本文在借鉴美国联邦所得税得失的基础上,对我国个人所得税的改革和发展提出了建议。更多还原

【Abstract】 Federal income tax of Unite States has already been stepped over the stage of systemization and codification after more than one century’s development. Justifiability of federal income tax on residents is controversial confined to the distribution principle on direct tax in the Constitution initially, and instruments identified of the Supreme Court on the issue also showed changes on different times. The federal income tax on residents was fully established until the Sixteenth Amendment to the Constitution approved. Federal income tax rates and the specific provisions change frequently throughout the whole development process according to the government’s understanding on tax purposes. In order to achieve the role of social management, lots of special provisions, especially more and more tax incentives were taken into the tax code. Although these special provisions have a certain role in promoting social stability and safeguarding the rights and interests of low-income persons, however, the erosion on tax base is also expending with the gradual increase in tax incentives, and deviated from the direction of establishing a simplified tax system far approved by the tax reform movement. The formation of a parallel with the general income tax structure was done when the Alternative Minimum Tax (AMT) approved. AMT initiates the increasing negative impacts on American taxpayers especially the middle-class families with the defects that there is no inflation index on consolidated income tax return, and coupled the reason that the regulatory ease its expansion is sunset provision mostly. Moreover, many of the general provisions of tax and AMT have also resulted in fairness and efficiency issues. This paper reviews the development of Unite States federal income tax history comprehensively, and illustrates these provisions which result in the fairness and efficiency issues fully, which were assessed in the real trade-off under Unite States tax law and legal values’plights. Meanwhile, this paper discuss the orientation and ways forward on the development of Unite State federal income tax on the bases of tax reform trends in developed countries two decades nearly. Recommendations were provided in the end of this paper on reform and development of China’s income tax drawing on U.S. federal income tax gains and losses.更多还原