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简单来说,美国个人所得税体现了公平原则。许多穷人不但不交税,而且大多都能拿到政府的补贴,数量可观。这主要基于联邦税法制定的原则:公平(富人多交税,穷人拿补助)。总体来说美国的联邦个人所得税税法采用的应该是税制结构里面的progressive tax structure(税制结构种类包括regressive、proportionate和progressive三种,progressive大意是越是富人,纳税比率越高)。具体来说:首先,纳税状态不同。
In short, the U.S. personal income tax reflects the principle of fairness. Many poor people not only do not pay taxes, but most of them can get government subsidies, a considerable number. This is mainly based on the principles laid down by the federal tax code: fairness (rich people pay taxes, poor people get subsidies). Generally speaking, the federal personal income tax law in the United States adopts the progressive tax structure in the tax structure (the types of tax structures include three types: regressive, proportionate and progressive, the richer is the rich and the higher the tax rate is). Specifically: First, the tax status is different.