A Comparative Study Of Individual Income Tax Law Between China And USA

1980 the three session of the Fifth National People's Congress adopted the "People's Republic of China personal income tax law",the personal income tax law in China from the birth of the development has gone through 30 years of change.With the continuous development of society,the personal income tax has been unable to play its original function.During the period,the personal income tax has been developed into an important category of taxes,and has become the key to the current tax reform in China,and the process of domestic tax reform and success or failure.This paper makes a comparative study of Chinese and American Law on personal income tax,personal income tax from the taxpayer,taxable income and tax rate three aspects of a profound analysis of the problems of individual income tax in our country,draw lessons from the advanced of his country on the several factors of the specification,to improve China's personal income the tax system provides a more reasonable system.This paper is divided into four parts: in the introduction part briefly introduces the development background,the personal income tax levy situation and significance,points out the research purpose and direction of this paper.The main part first introduces the system development situation and characteristics of Chinese and foreign personal income tax;secondly,through the analysis and comparison of the personal income tax between the two countries,introduces the development history and the current situation of the collection of personal income tax law of our country in the taxpayer,taxable income,tax rate,focusing on the analysis of the legal system of personal income tax in our country in itself,the collection and management of various problems,clear the lack of personal income tax law in China;finally,on China's personal income tax law system of our country put forward the reform proposals from several standard reform principles and direction and the tax rate and taxable income and other aspects,promote the long-term development of reasonable personal income tax.