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美国的个税制度很难成为我国个税改革的样板。越来越复杂的美国个税束缚了个税调节分配功能的发挥。超过一半的OECD国家已经放弃旧制,改为按个人课征个税。这使税制变得简单,同时避免个税对社会“婚姻中性”的妨碍。世界上已经有27个国家(地区)实行单
The U.S. tax system is hardly a model for a tax reform in China. More and more complicated American taxes have constrained the development of a tax adjustment and allocation function. More than half of the OECD countries have abandoned their old system and instead levied taxes on a personal basis. This simplifies the tax system while avoiding a tax hurdle to social “marital neutrality.” There are already 27 countries (regions) in the world