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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 |
| 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 |
| DOI： |
| 分类号:F810.422 |
| 基金项目: |
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| American Tax System and the Reform of Individual Income Tax in China |
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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 ex |
| Key words: individual income tax,the American Federal tax system,tax collection and management system,fair tax payment principle, |
