论文部分内容阅读
美国国内税收法规设计所得税税率的三个基本原则是:第一,各种类型纳税实体的所得税税率,全都适用累进制;第二,每一个纳税人获取的全部所得,全都适用单一的税率;第三,每个不同的纳税实体(包括个人、公司和受信托人)适用的税率,是各不相同的。除上述原则外,在具体执行中,尚有若干特殊的规定作为补充。最高税美国个人所得税税率表中的最高边际税率是70%,但是美国国内税收法的有关条文却把个人劳务应税所得的最高边际税率限制在50%。一般来说,个人劳务应税所得是指提供劳务所换取的收入减去适用于这种收入的扣除额后的那部分余额。这种特殊规定意味着,每个个人纳税人可以把他的应税所得分成性质截然不同的两个部分:一部分即个人劳务
The three basic principles for the design of income tax rates in the US domestic tax code are: First, the income tax rates of all types of taxpayers apply in a progressive manner; secondly, the entire income obtained by each taxpayer is subject to a single tax rate; Third, the tax rates applicable to each of the different taxpayers (including individuals, corporations and trustees) vary. In addition to the above principles, there are a number of special provisions to supplement the specific implementation. Highest taxes The highest marginal tax rate in the US personal income tax rate table is 70%, but the relevant provisions of the U.S. Internal Revenue Code limit the top marginal tax rate on personal services taxable income to 50%. In general, taxable income from services rendered is the portion of income earned on the rendering of services minus the deduction applicable to such income. This special provision means that each individual taxpayer can divide his taxable income into two distinct sections of nature: part of the personal service