accounting作业-中美个人所得税的比较

Comparison of the Chinese and American

Personal Income Tax

Abstract: This article is a comparison between China and America in the personal income tax system. First of all,the first part is about the basic theory of individual income tax system such as basic function, tax model, tax unit and method.Then it compares America personal income tax system with China. Lastly in consideration of present situation, how to perfect and improve our country’s personal income tax system.

parison of the Chinese and American history

of personal income growth

1.1Chinese history of personal income growth

It’s slow and difficult that China established the process of personal income tax legal system. In 1936, personal income tax law system initially established in China. In 1980,the “People’s Republic of China Individual Income Tax Law enacted, which is China’s first personal income tax law. After tax reform, the status of personal income tax is improved in our country. In order to adapt to the development of the economic situation, from 2005 to 2011,individual income tax threshold raised three times.

1.2American history of personal income growth

The U.S.A personal income tax law system established in1913, through the efforts of the parties, nowadays, American personal income tax legal system have became more perfect. Tariffs as the main indirect stages, commodity tax as the main phase of the complex tax system and income tax as the main complex are the three stages of development period during American tax system. After WWII, in order to achieve the plan of the economic recovery, tax reform is still around the tax cut in America.

2. Personal income tax system of China and the United States

2.1 Taxpayers comparison

China's personal income tax payers in order to obtain the taxable income of the individual taxpayer. In accordance with international practice to determine the scope of taxation, according to the principle of territoriality and the double taxation of personal jurisdiction. The latter can be divided into the jurisdiction of its residents and citizens jurisdiction. Citizens from the jurisdiction is defined in the law as the standard of citizens; residents of the jurisdiction of residence and length of residence in order to define a double standard. Our tax law, have domicile in China, or no shelter but within one year of personal residence, income derived from sources within China and abroad, should be subject to personal income tax law; in China neither domiciled nor resident or

non-residence but living in the territory of less than one year, the income derived from sources