中美个人所得税比较研究
A Study on the Comparison between China and U.S.
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초록
对中国个人所得税制进行比较和研究，对于中国在具体的个人所得税改革方向上能起到一定的积极意义。随着中国经济的发展，个人所得税改革成为了全中国最关注的税制改革之一。因为个人所得税的调节收入分配功能，是其主要功能之一，在收入分配差距扩大的时候，充分发挥其功能，能够有效促使社会公平，极大提高社会和谐。 中国和美国作为世界经济规模最大的国家中的两个代表性的国家，两国之间的经济交往越来越频繁。美国税收征管稽查严密，征管手段先进，美国的个人所得税也非常的成熟和完善，处于世界领先水平，世界上很多国家都以其为参考。本论文通过对中美两国个人所得税的介绍和对比，分析中美两国个人所得税的主要差异，指出中国个人所得税的不足。笔者建议，中国个人所得税制度可以采用税收指数化，税前扣除可考虑纳税人的实际家庭因素，以及实行综合所得税制。 从另外一个角度讲，税制改革前，不执行分类所得税制国家（例韩国，美国等）的在华外国人和外国投资公司还应该了解中国现有个人所得税的特点。按是否签订劳动合同，纳税人所得可分为工薪所得和劳务报酬所得。两种所得实行的税率不一样，所以应纳税也不一样。
Abstract
Comparison and research on China's personal income tax systems can have a practical meaning to the direction of personal income tax reforms in China. As China's economy develops, personal income tax reforms become one of the most interesting tax reforms in China. Because income distribution function of personal income tax is one of the main features of personal income tax systems, it can be enough to exert its function when the differences in income distribution expands, and it can effectively promote an equitable society and actively enhance a harmonious society. China and the United States are the largest countries around the world in terms of major economies, the economic exchanges between the two countries occur much more frequently. Tax collection, tax investigation and methods of the investigation are rigorous and advanced in the U.S. The personal income tax systems in the U.S. are already on the level of mature as the world’s top class, so many countries see it as a guide. This study analyzes the main differences between China and the U.S. of personal income tax systems and identifies the shortcomings of China's personal income tax systems. Through this analysis, I suggest the adoption of tax indexation, the adjustment of pre-tax deductions in accordance with family circumstances and the implementation of aggregate taxation systems. Meanwhile, the individuals and corporations of the U.S., South Korea, and other countries that do not adopt classification tax systems, should understand the uniqueness of China's current personal income tax systems before the tax systems are not reformed in China. In addition, depending on the labor contract, the income of the taxpayer is divided into salary income and labor remuneration income, two types of income tax rate are different, and tax payment also can be changed.
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