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在我国个人所得税法中,强调以个人为纳税主体,同时兼顾个体工商户(家庭),但是个体工商户仍是个人纳税人。而美国个人所得税法中关于纳税人的范围的规定虽然也限于个人,但是在具体申报时则包括了四种类型,即单身个人申报、户主申报、夫妻分别申报和夫妻合并申报等,范围比较广泛。美国对纳税人范围的规定能公平合理地征收个人所得税税款。因此,有必要参考美国个人所得税法的规定,就纳税人的范围进行一定的调整,从而使我国的个人所得税法能够更趋完善。
In our personal income tax law, we emphasize that individuals are the main taxpayers while taking into account individual industrial and commercial households (households), but individual industrial and commercial households are still individual taxpayers. Although the provisions of the American Personal Income Tax Law on the scope of taxpayers are also limited to individuals, they include four types in the specific declaration: single individual declaration, head of household declaration, separate declaration of husband and wife and declaration of merger of husband and wife, etc., covering a wide range . The U.S. regulations on the scope of taxpayers can levy personal income tax on a fair and reasonable basis. Therefore, it is necessary to make reference to the provisions of the American Personal Income Tax Law to make some adjustments to the scope of the taxpayers so that the personal income tax law in our country can be further improved.