论文部分内容阅读
在这篇文章中,我将尽可能简明扼要地陈述各主要工业国家税收改革的共同特征。为简要地说明问题,首先从美国税收改革要点说起: 在个人所得税方面,1986年税收改革法案的改革要点为: (1)、计税等级数量从15个锐减为2个; (2)、将最高的边际税率(指税收级距中最后适用的税率)从50％减少到28％(对某些所得超过一定限额的纳税人将这一最高边际税率减至33％); (3)将最低的税率从11％提高到15％; (4)提高减税标准和个人免税幅度,以减少应予申报纳税人数量;
In this article, I will state as concisely as possible the common characteristics of the tax reforms in the major industrialized countries. To briefly explain the issue, first of all, from the perspective of the tax reform in the United States: In terms of personal income tax, the reform points of the tax reform bill in 1986 were: (1) the number of tax categories dropped sharply from 15 to 2; (2) , Reducing the highest marginal tax rate (ie, the last applicable tax rate in the tax class) from 50% to 28% (for those taxpayers with certain income exceeding a certain limit, the maximum marginal tax rate is reduced to 33%); (3) Increase the lowest tax rate from 11% to 15%; (4) Raise tax reduction standards and individual tax exemption rates to reduce the number of taxpayers to be declared;