| 美国联邦个人所得税制及其对我国的借鉴意义 |
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| 引用本文： | 袁亚春,杨春玲.美国联邦个人所得税制及其对我国的借鉴意义[J].浙江大学学报(人文社会科学版),2001,31(6):56-60. |
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| 作者姓名： | 袁亚春 杨春玲 |
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| 作者单位： | 1. 浙江大学,出版社,浙江,杭州,310027
2. 浙江财经学院,财政与公共管理学院，浙江,杭州,310012 |
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| 摘 要： | 在对美国联邦个人所得税开征以来所表现出的种种特点作详尽分析的基础上，结合我国现行个人所得税制存在的主要问题，可以得出，今后我国个人所得税制改革应围绕实行分类综合课征制而展开；另外，在降低边际税率、扩大课税范围的同时，还应改进征管手段，加大征管力度。
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| 关 键 词： | 美国联邦个人所得税制 借鉴 个人所得税制改革 |
| 文章编号： | 1008-942X(2001)06-0056-05 |
| 修稿时间： | 2001年4月18日 |
American Individual Income Taxation System and Lessons to be Learnt |
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| YUAN Ya\|chun\ ,YANG Chun\|ling\.American Individual Income Taxation System and Lessons to be Learnt[J].Journal of Zhejiang University(Humanities and Social Sciences),2001,31(6):56-60. |
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| Authors: | YUAN Ya\|chun\ YANG Chun\|ling\ |
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| Institution: | YUAN Ya\|chun\ 1,YANG Chun\|ling\ 2 |
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| Abstract: | On the basis of a detailed analysis of the characteristic features of the American individual income taxation system, this paper discusses some main problems existing in the present individual income taxation system in China. The paper argues that the future reform of the individual income taxation system should focus on the classified comprehensive taxation system. In addition, the management of taxation should be improved while the marginal tax rate is being lowered and the range of taxation enlarged. |
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| Keywords: | American individual income Taxation lessons to be learnt Reform of the individual income taxtion system |
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