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《Fiscal Science》 2018-12
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Main Characters of US Individual Income Tax and Its Reference to China Reform

Huang Yanfei;  
Individual income tax is the 1st resource of US federal tax revenue and it is taxed on all income of US tax payers. It provides types of tax deduction items at different levels, and its tax compliance and collection cost is mainly born by tax payers and federal governments bears low collection cost and has its own characters.China is reforming its individual income system transforming from tax on category to comprehensive income. It's necessary for China to learn US experience in legal system and collection and avoid the problems as too complex deduction items.
【CateGory Index】: F812.42
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