The Individual Income Tax Accounted For The Administration Of Sino-us Tax Differences In The Proportion

As a kind of allot institution, individual income tax belongs to the category of roduction relationship sum and economic base. The individual income tax collection and administration of tax administration department belongs to the category of superstructure. According to Marxist point of view, socialism is a kind of production manner, it should and can full inherit the reasonable factor of capitalism production manner, meanwhile abandon the unreasonable factor.In U. S., individual income tax, in the view of economics level, by direct regulation, helps to accomplish the balance of social general supply and demand; in the common view of economics and politics level, individual income tax benefits to accomplish the government goal of "rob the rich and help the poor " to some extent, thus helps to alleviate social contradiction; in the common view of politics and administration level, individual income tax, as the largest category of direct tax system, strengthens the economic base of capitalism democracy and the supervision of constituency to government. So, individual income tax occupying relatively large proportion of the whole taxes structure and being one of the important sources of central financial revenue ought to be considered as the reasonable factor of capitalism production manner and be inherited and developmented under socialism condition. So is the perfection of individual income tax' s collection and administration system and the enhancement of individual income tax ' s use benefit,From horizontal angle, through comparatively studying individual income tax ' s position in China-US revenue structure, paper analyzes the different proportion of individual income tax in China-US revenue structure, why the status forms and the general developing tendency, and also analyzes the develop tendency of individual income tax system of China from two different time angles; on this basis, and from vertical angle, through comparatively studying China-US individual income tax ' s history, it is considered that a perfect tax structure of a nation should accord with both efficiency and fair principles and accord with the situation of a country, but not just blindly copy western mode. The experience and lesson of America' s individual income tax developing history happens to help our country avoid making mistakes again like the developed country at reform process. The progress mode of China' s individual income tax system should be developed step by step according to different phase condition, thus enhance individual income tax's position in the whole tax system and push the development of democracy. Meantime, paper comparatively researches the concrete system relating to individual income tax. It is considered that perfecting the collection and administration system helps to establish an institutional guarantee for individual income tax's sustainable and healthy development; enhancing the use benefit of individual income tax helps to facilitate its function in promoting democracy of a nation. In sum, to ensure the development "quality" of individual income tax besides to enhance its "quantity" depends on the construction of a healthy circulatory system from tax "collection" to financial "outgo" .