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首先是个人所得税,世界上大多数国家都征收个人所得税。征收方法有两种,一种称为综合所得税。美国是实行综合所得税的国家,征税包括:(1)劳务薪俸报酬;(2)营业利润;(3)财产所得;(4)股息与利息;(5)租金与权利金(如专利权收入);(6)赡养费收入;(7)退休金与年金;(8)合伙人利润分成;(9)信托资产所得;(10)免偿债务收入;(11)从国外挣取的净所得等。另一类是分类所得税,即把纳税人的所得按照不同的性质,采用不同的税率征收。对要付出辛勤劳动的所得,如工薪报酬采用较低的税率;而对不直接付出许多劳动的,则以较高税率征收。个人所得税多数采用累进税
First, personal income tax, most countries in the world are levied personal income tax. There are two methods of collection, one is called comprehensive income tax. The United States is a country that imposes a comprehensive income tax, including: (1) labor salaries and remunerations; (2) operating profit; (3) property income; (4) dividends and interest; (5) rent and royalties ); (6) Maintenance income; (7) Pension and annuities; (8) Partner profit sharing; (9) Income from trust assets; (10) Income from exempt debt; (11) Net income earned abroad Income and so on. The other is the classification of income tax, that is, the taxpayer’s income according to different nature, different tax rates. The income to be paid for hard work, such as the lower the rate of pay for wages, and the higher rates for those who do not pay much labor directly. Most personal income tax progressive tax