Study on the Improvement of Personal Income Tax in China——Based on the Comparison Visual of America

DOI

10.2991/emcm-15.2016.87How to use a DOI?

Keywords

Individual income tax ;Tax system; Comparison; Differences

Abstract

In order to improve China's personal income tax system, the paper analyzed the differences of individual income tax between China and America using comparative analysis method.In terms of taxpayers, deduction standard, tax rates and tax mode, there are differences of individual income tax systems between China and America, which are determined by state’s tax structure, economic development, ownership and status of tax category. On the basis of summing up the strengths and experience of American individual income tax, constantly revised and improved China's individual income tax system so as to establish an individual income tax system which is suitable for China's socialist market economic development.

Copyright

© 2016, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Xirong Wang
PY  - 2016/02
DA  - 2016/02
TI  - Study on the Improvement of Personal Income Tax in China——Based on the Comparison Visual of America
BT  - Proceedings of the International Conference on Electronics, Mechanics, Culture and Medicine
PB  - Atlantis Press
SP  - 463
EP  - 467
SN  - 2352-538X
UR  - https://doi.org/10.2991/emcm-15.2016.87
DO  - 10.2991/emcm-15.2016.87
ID  - Wang2016/02
ER  -