| 美国税制与我国个人所得税制的改革 |
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| 引用本文： | 陈立,陈威.美国税制与我国个人所得税制的改革[J].重庆工商大学学报(社会科学版),2001,18(2):25-37. |
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| 作者姓名： | 陈立 陈威 |
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| 作者单位： | 重庆工学院,会计系,重庆,400050 |
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| 摘 要： | 美国联邦税制经过一百多年的发展 ,已成为世界上相当完备的税制之一。因此 ,进行中美个人所得税制的比较研究 ,借鉴美国税制的有益经验 ,对于完善我国的个人所得税制以及促进我国的个人所得税制早日与国际惯例接轨等方面 ,均有着积极的作用
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| 关 键 词： | 个人所得税 美国联邦税制 税收征管制度 公平税负原则 |
| 文章编号： | 1008-424X(2001)02-0025-03 |
| 修稿时间： | 2000年9月30日 |
American Tax System and the Reform of Individual Income Tax in China |
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| CHEN Li,CHEN Wei.American Tax System and the Reform of Individual Income Tax in China[J].Journal of Chongqing Technology and Business University Social Science Edition,2001,18(2):25-37. |
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| Authors: | CHEN Li CHEN Wei |
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| Abstract: | The American Federal tax system has become a complete tax system of the world with more than a hundred years development. So, it is positive to have a comparative study between the individual income tax of China and that of the U.S, and learn from the experience of the American tax system in improving the individual income tax system and keeping pace with the international practice. |
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| Keywords: | individual income tax the American Federal tax system tax collection and management system fair tax payment principle |
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