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| 摘要: |
| 本文针对中等收入阶层的个人所得税税率,将我国与美国、英国作了总体上的比较.其主要思路是引入贫困线水平和应税所得倍数,建立了"应税所得倍数--平均税率"函数,通过比较分析发现就中等收入阶层的税率水平而言,中国与美国相近,都大大低于英国. |
| 关键词: 个人所得税 税率 贫困线水平 应税所得倍数 |
| DOI： |
| 分类号:F812.42 F811.4 |
| 基金项目: |
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| Comparison in income taxes among China, America and Great Britain |
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WANG Huai - zu ZHANG Xi-yue
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| Abstract: |
| Comparison in income taxes paid by medium-income class was made among China, America and Great Britain, the main purpose of which is to deduce the level of poverty line and the level of income that should pay tax. A function of the level of income that should pay tax and the average tax rate was established. The conclusion is that as far as the tax rates of medium-income class in the three countries are concerned, China's is almost the same as America's, but China's is quite lower than Great Britain's |
| Key words: income taxes,tax rates,the level of poverty line,the level of income that should pay tax, |
