概述美国当前的所得税制创始于1913年,在此以前,美国宪法规定直接税“要在各州之间按人口比例进行分配”。可是,直接税这种严格的规定,在美国从来没有确实地实行过,因此各州的直接税经常被国会认为是违背宪法的。第16次修正案规定:“不管针对什么来源的收入,国会都有权不按各州比例和不管任何人口调查或统计进行征税”。当时对个人征收1%的正规税,并对单身纳税人规定有3000美元的免税额,对已婚的纳税人则有4000美元的免税额。在英国,由国会制定和通过所得税制,但由司法部负责解释。一个法官曾说过,税法是一种随意性的法制,“它的轮廓是明确的,但其界限则是模糊不清的”。直接税是被认为不能转嫁的。在英国,雇主根据所得税预扣法为雇工预提税收。这些直接税由国内收入局征收。这种制度类似于美国的“现交现付”法,也是由雇主从雇工的工资中提取一部分,并每隔一段时间汇交给联邦政府。这个制度现在已经大大地扩展了,它包括对个人、公司、财产和信托财产的按季度估征税收的交纳。 Overview The current income tax system in the United States was founded in 1913, prior to which the United States Constitution provided for direct taxes “to be distributed among the states on a population-to-population basis.” However, the strict rules of direct taxes, which have never been implemented in the United States, are often considered by Congress to be unconstitutional. The 16th Amendment states: “No matter what source of income, Congress has the right not to tax by state and regardless of any census or statistics.” At that time, 1% of the formal tax was levied on individuals and a tax allowance of $ 3,000 for single taxpayers and $ 4,000 for married taxpayers. In the United Kingdom, the income tax system is established and passed by the Diet, but is explained by the Ministry of Justice. A judge once said that tax law is an arbitrary legal system. “Its outline is clear, but its boundaries are ambiguous.” Direct taxes are considered not to be passed on. In the United Kingdom, employers withholding tax under the Income Tax Withholding Act. These direct taxes are levied by the Internal Revenue Service. This system is similar to the “pay-as-you-go” approach in the United States, where employers draw a portion of the employee’s salary and send it to the federal government from time to time. This system has now been greatly expanded, and includes quarterly tax assessments of individuals, companies, property and trust property.