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.

https://www.360docs.net/doc/b415977251.html,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

within China, but also should pay personal income tax law. The resident and nonresident taxpayers into two categories: resident taxpayers unlimited tax liability on its territory from China, foreign income tax; non-resident taxpayers with limited tax liability only on their taxable income from sources within China.

U.S. personal income tax, based on whether a U.S. citizen as a standard dividing taxpayers. U.S. citizens or residents came from the United States or around the world all the income tax. For foreign residents, only income tax on its substantive relations with the United States to obtain the cause. U.S. citizen, born in the United States means the United States citizens or their parents, or who have joined the American nationality. Foreign individuals have to meet the following conditions deemed U.S. residents: ①allow long-term legal residents; ②year for a few days × 1 + year Stay × 1/3 + years ago for a few days × 1/6 ≥ 183 days.

2.2 Compare the tax base

U.S. personal income tax in the consolidated income for the tax base, tax object is quite broad, in addition to the tax exempt items clearly defined , and the rest comes from various sources of income , including not only monetary income , but also includes a variety of in-kind income and assets value-added , gross income before deducting never see , such as the salaries of labor remuneration , interest dividends, rents royalties, profit sharing , alimony pension income included at least one kind of personal income , individual income tax. Compared with the U.S, our tax base is not wide. The main features: First, the tax law tax relief projects too, eroded the tax base. Second, China has taken the form of tax law specifically enumerated. Proceeds are listed in Class 1, the need to pay taxes, and the proceeds outside of class one would not pay taxes. But in real life there is a considerable part of their income, it is difficult to include it in taxable proceeds from Class 1, which is part of the revenue through what channels, which take the form of acquisition, the proportion of how much is difficult to ascertain, and the rapid growth of population has become the rapid expansion of the income gap, the main reason for the formation of unfair distribution, a tax and can not adjust for this.

3. Comparison of tax rate

3.1 China personal income tax rates

The tax on a personal income is progressive. Wages and salaries are taxed on the basis of the balance of taxpayer’s monthly wages and salaries after lump-sum deduction of expenses (3500 Yuan for mainland citizens) and by applying the seven-grade progressive rates from 3%-45%.

With respect to the individual household production or business operation income, the amount of tax payable is computed on the basis of the balance of the gross annual production and business operation income after deduction of the related cost, expenses and losses and by applying the

five-grade progressive tax rates from 5%-35%.

3.2 The U.S.A personal income tax rate

The U.S. personal income tax rates have six-grade progressive rates from 10%-39.6%. Personal Income Tax Law have four different methods of reporting requirements in four tax tables, and the IRS will be adjusted annually based on certain induces of the tax table.

3.3 Personal income tax rate comparison

The two countries have different tax system mode and different tax unit, which result in great differences on the tax rate, the United States comprehensive tax system model using six-grade progressive tax rate, with the developed countries in the world of progressive tax rate. China belongs to the classification of tax system mode, excess progressive tax rate and proportion of the tax rate shall be adopted in our country. After modifications of personal income tax by 2011, our country pays salaries for 3% to 45% of the excess progressive tax rate. Wages and salaries for threshold of 3500 Yuan, you can see China's personal income tax is also actively with the tax rate, but there are still some limitations.

4. Comparison of tax declaration system

4.1 The U.S.A Tax declaration system

The personal income tax collection based on withholding declaration. Wages and salaries paid by the employer to the employee, the employer the withholding personal income tax, and turned over on time. For operating income and career, the taxpayers should prepay once every quarter. The withholding tax amount is determined by the taxpayers themselves and is paid in advance, but the tax stipulate a proportion, which they found lower than the proportion end of the year, it will be punished accordingly.

4.2 The difference between two countries

Compared with the United States, China self-declaration is very narrow. Mainly reasons are: one is there is no complete taxpayers tax information as in America, there is no restriction mechanism between the withholding agents and taxpayers, and withholding of China has a big hole. Second, many of the tax withholding agents is not in accordance with the provisions, withholding tax, the tax authorities with knowledge of the fraud, but if they want to find out, not easy.

5. Implications for Chinese personal income tax

Today, rapid and stable development of the market economy, personal income continues to improve so that personal income taxes as the largest growth potential and space. Our evolved to cope with the complex international situation and the personal income tax system based on market economy. However, unlike the United States and other developed countries, flexible, fair, humane, mainly responsible for Chinese personal income groups are low-income persons.

Although Chinese current progressive personal income tax, but the levy is less than the true high- income people who regulate the functions of the gap is far from played out. The face of global economic integration and Chinese wealth gap growing wider trend , Chinese personal income tax system , there are still many challenges must be gradual reform and improvement , and gradually formed a fair and efficient, promote the personal income tax system sustained economic development. The favorable tax environment and national tax consciousness is the perfect basis for Chinese personal income tax system.

According to the U.S. tax system, improve our methods:

(a) To develop a comprehensive classification and coexistence income tax system;

(b) The introduction of the “family" taxing unit;

(c) The optimization of the tax rate on personal income tax should follow the simple, low- tax ideas;

(D) improved expense deduction system;

(e) To improve tax collection levels.

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