美国个人所得税制优化研究
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摘要
经济全球化使各国个人所得税制优化出现趋同趋势。而纵观当今世界，个人所得税制发展最为完善的就是美国了。美国个人所得税经过了近百年的历史，历经多次重大改革，可以说，它的个人所得税制度已经比较完善，同时在调节收入分配的实践方面也积累了相当丰富的经验。而后金融危机时代和近期的“财政悬崖”危机的特点，使得美国个人所得税制必须进入新一轮的优化改革，才能适应整个美国社会的需要。因此，此时的美国个人所得税转型优化的思路，某种程度上可以代表美国个人所得税，甚至是世界个人所得税制改革的方向。本文基于美国“后危机时代”的收入分配危局，创新性的从横向断面和纵向历史演进相结合的角度出发，对美国个人所得税制进行整体的优化研究，进而总结出国际上个人所得税制优化的基本趋势。
本文首先介绍了“最优税制”的概念，并探讨了最优税制的两大主要目标：效率标准和公平标准。而在现实社会中完全实现这两大目标是很难的，最优税制只是个理想的参照系，现实中只能在市场机制基础上,在政府适度干预下获取税制优化状态，在税制优化动态进程中追求税收效率目标、公平目标的并重。
本文的核心内容是从纵向历史演进分析和横向的税制要素分析两个角度来分析研究美国的个人所得税制优化问题。首先对美国个人所得税演进历史分十个历史阶段进行分析，同时从纵向角度分段做绩效总结。通过研究美国个人所得税法的起源和变迁历程，可以总结美国个人所得税改革的特征，从纵向角度总结美国个人所得税制度优化的走向和趋势。
横向分析上，本文首先分析了美国个人所得税制累进性优化。首先，现阶段美国的个人所得税政策目标是：公平为主，兼顾效率。那就意味着个人所得税制度的建设首要考虑的就是公平原则。而累进性是评价税制公平性的最重要标准。本文以美国收入差距扩大和基尼系数变化为突破口，得出美国个人所得税的整体累进性有所增强结论。从美国近10年的分析可以得知，如果没有严格的累进税制的美国社会，将是一个非常不公平的体系。即便是美国经济如何发达，国民财富如何惊人，其税收系统中都需要大量的再分配，个人所得税更是责无旁贷。美国建立了覆盖全国的完善二次分配机制，以个人所得税为主体的二次分配规模通常占到GDP总量的20%-30%。美国的税前基尼系数经过个人所得税的调整以后，税后基尼系数普遍在下降，极大提高了居民最终收入分配的平等程度，这也代表了美国个人所得税制的整体累进程度。其次，而任何制度问题，都可以归结为两个方面：一是总量，二是结构。本文除了研究个人所得税的整体累进性以外，还研究了美国个人所得税制的结构累进性的优化问题。本文重点研究不同纳税单位的累进性、不同所得类型的累进性、不同区域的收入累进性、不同阶层的累进性等结构累进性的问题，得出美国结构累进性缺失的结论。最后，对美国个人所得税制累进性的优化趋势做了预测：在未来相当长的一段时间内，美国政府一定会继续强化个人所得税制的累进性。整体累进性和结构累进性同时规划，齐头并进。首先提高个人所得税调控社会分配的力度，同时在结构累进性设计中，既有结构性减税，又有结构性增税。针对不同收入阶层、不同所得类别、不同纳税单位、不同区域的结构累进性，进行精细化设计，使得美国个人所得税制的累进性总量上达标，结构上合理。
在美国个人所得税税制模式优化上：本文首先列举了国际上通用的三种税制模式，并对综合所得税模式、分类所得税模式、混合所得税模式的优缺点进行了细致的分析，对美国现行的个人所得税综合所得税制模式进行综合的绩效评价。其次，本文结合两个税制模式重建理论：即单一税理论和双元所得税模式理论，对美国个人所得税制的简化趋势进行了分析。美国个人所得税制模式优化一直存在两种截然不同的思路：要么是对现有税制修补，要么对现有税制推倒重建。而在涉税实践中，税制修补占了主流，但美国不论理论界和实务界，一直有税制重建的理论和声音。美国虽然一直实行的是综合征收的税制模式，但理论界近些年来一直有两种新的税制模式理论被经常讨论，并有很多学者建议将现有税制模式改革为单一税模式或者双元所得税模式。虽然这些改革倡议并没有在美国个人所得税改革中真正推行，但是这两种新税制模式理论，无论从理论还是实践上，对美国税制模式的影响是非常大的。借鉴单一税理论进行简化税制的改革可以在保证税收收入总量的前提下，较好的解决美国的税收负担过重，税收制度繁杂，征管成本和纳税遵从成本高等问题，在一定程度上提升经济效率，因此受到美国学术界的肯定和政府的借鉴。同时，美国个人所得税制转向“双元化”，对资本所得实行比例税率，对劳动所得实行累进税率，这一方面简化了税制，同时还兼顾了效率和公平。同时将个人资本所得税税率设计等于公司所得税税率，通过归集抵免或其他方法，消除经济性双重征税。通过对资本所得征收低税，刺激经济增长，还可以降低通货膨胀的影响。最后我们对美国个人所得税制模式优化趋势做了预测：一国税制除了追求公平和效率两大原则以外，简单便利也是重要的目标之一。首先，美国综合所得税模式积重难返，恰恰是繁复税制的最典型代表。这种复杂累进税制导致两种看得见的交易费用：税务部门更多的行政成本，纳税人更多的合规成本，及一种看不见的社会成本：效率损失。仅是这三种社会成本每年即有五六千亿美元之巨。美国朝野普遍对于税制繁杂问题有改革的共识，即要向一个更平滑的税制演化，但有很多不同的具体方案。所以，不管是单一税理论，还是双元税理论，之所以在美国的理论界和政府都有很大的市场，主要就是美国繁复的税法导致的。因此，不管单一税和双元税能否在美国最终得到完全的实施，这两种理论所代表的税制简化、便利、效率原则对美国传统的综合税制模式的冲击是非常大的。而美国个人所得税制的改革历程也证明了税制简化是不可逆转的历史潮流和社会需要。
在美国个人所得税税基优化上：我们主要围绕美国个人所得税税基涉及的纳税模式、应税所得范围、税基大小、费用扣除、指数化等等问题进行分析研究。在研究美国个人所得税税基时，首先要弄清楚美国个人所得税税基优化过程中非常重要的两个机制：一个是解决税基与通货膨胀的关系，即税收指数化机制；另一个是解决税基与净所得的关系，即弹性费用扣除机制。同时研究税基确认的三种特殊机制：选择性最大化扣除机制、最小税纳税机制、宽免消失机制。美国个人所得税制在税基优化上有很多经验值得借鉴，包括：目前美国的个人所得税中的个人宽免税、标准扣除、税基档次和个人劳动所得税收抵免等,都实行指数化处理，消除了通货膨胀对税基的影响。同时美国个人所得税制的弹性费用扣除和抵免项目非常人性化，并充分体现量能征税原则。美国的个人所得税法既给纳税人提供了主动选择的权利，例如选择性最大化扣除机制；同时又给了政府选择征税的权利，例如最小税纳税机制。弹性费用扣除制度中还有很多制度创新。例如，针对高收入者，取消其享受宽免的额度，推出“宽免消减机制”，真正的调控公平，真正体现税制的弹性。最后我们也对美国个人所得税税基优化的趋势做了预测：美国个人所得税的税基优化，并不是一味的追求“宽税基”，而是真正的追求“精细税基”。税基的设置“该宽则宽，宜窄则窄”。首先把全部的个人收入都纳入征收范围之内，使税基尽量宽泛，同时通过科学的指数化机制和弹性的费用扣除机制来进行个性化的调整，通过选择扣除最大化机制、宽免消减机制、替代性最小税机制来进行矫正，真正做到了对“纯所得”征税。所以，“精细税基”，才是未来美国个人所得税税基优化的方向。
在美国个人所得税税率结构优化上：本文首先对美国个人所得税税率结构演变做了简要回顾分析，然后对比危机前后美国个人所得税税率结构的变化趋势，分析新的税率结构呈现起始税率较低、最高边际税率提高以及税率结构的减速波动的具体原因。美国个人所得税税率制度，是美国个人所得税制的核心要素，也充分发挥了其功能，主要包括：税率制度一直是美国政府调节经济活动的主要杠杆，是美国调节收入再分配的重要手段。它规定的减速累进路线,调节适度合理，对增加的所得的限制较为温和,累进效果更好,更能体现税率调节各个收入阶层的税收负担的作用。税率结构应适应宏观经济形式发展的需求，从美国联邦个人所得税税率结构的演变看，基本上围绕保证财政收入，促进经济发展，保持税收中性和提高征收效率等几方面进行改革，所以美国的税率结构经常处于变动之中，不仅边际税率变化，标准扣除额或级数也时常调整，这种灵活的方式有助于税收政策适应宏观经济形式发展的需求。美国的个人所得税根据不同的纳税身份，规定不同的级距和税率。根据不同纳税人身份，考虑纳税人综合纳税能力的差异，适用不同的税率表，体现税收的横向公平。美国的税率制度也存在一些问题。首先就是税率结构稳定性差，变动频繁，纳税人缺乏对此的预期的确定性。其次，美国的累进税率结构，并没有完全起到调控分配的作用，资本利得的比例税率，导致个人所得税制累进性变弱。再次，不同的纳税单位适用的税率不同，实践中会产生诸如“婚姻惩罚”、“婚姻奖励”等等问题。最后，本文对美国个人所得税的税率结构发展趋势做了预测：短期之内，由于美国金融危机和社会贫富差距的拉大的影响，美国的税率结构由六级变成了现行的七级税率结构，好像税率结构变得更复杂了。但如果我们把眼光放到更长的一个期间内，税率结构必然还要继续向扁平化发展。同时考虑到美国对资本利得一直采用比例税率，虽然长期利得税率调整为20%，但和劳动所得相比仍然较低。所以我们认为美国个人所得税税率结构从长期看，仍然有进一步降低和进一步简化的大趋势。同时税率结构的优化应该与税基的精细化、税制模式的转变密切配合，才能真正达到政策效果。
在美国个人所得税制征纳机制优化上：从个人所得税的征管制度、纳税申报制度、社会涉税服务制度三个角度来分析美国的个人所得税的科学合理的征纳机制。首先美国个人所得税的征管是非常科学有效的。主要体现为以下几个方面：严密的收入监控体系、严密科学的交叉稽核制度、有效的处罚与约束机制、科学的的个人所得税征管机构、科学绩效评估基础上的公务员奖励机制、执法服务型税收征管模式和信息化征管手段。同时美国个人所得税制还有精细化的纳税模式：其强调美国个人所得税的征纳机制是以纳税人为中心，对不同类型的纳税人进行不同的税收管理。同时建立纳税人服务局，大量设置服务机构，通过电话、互联网等途径提供纳税帮助，方便纳税人依法纳税。美国个人所得税的征纳机制，强调精细化管理。美国联邦税务局十分注重税收管理的精细化。如运用数据集中分析系统，利用最快捷的方式对纳税人的情况做到了如指掌，并进行有效的稽查，防止税款的流失。美国个人所得税的征纳机制，强调税务稽征纳的协作性。美国建立了严密的涉税信息共享制度。同时部门协作提供的涉税信息申报非常准确，明确规定了各种信息申报的内容、格式和填写说明。通过建立社会信息共享制度，一方面便于税务部门综合利用各种涉税信息推进税源管理，另一方面也方便纳税人全面准确掌握自己收支情况，从而准确纳税，提高税法遵从。当然，完善的征纳机制，是要付出对应的代价的。所以，尽管个人所得税制每年给美国财政收入做出了巨大的贡献，但考虑到其征管成本，整体效率就未必高了。税收成本包括两个部分:税务机关的征收成本和纳税人的奉行费用。最后，我们对美国个人所得税征纳机制的优化趋势做了预测：美国个人所得税征纳机制，不能简单的归为“严征管”。严格征管，只是美国个人所得税征纳制度中的一个方面。美国推行的信息化征纳、精细化征纳、协作化征纳、社会化征纳的经验，共同体现的美国个人所得税征纳制度的科学性。金融危机对美国的影响没有完全消除，美国仍然处于“后危机”时代。美国政府在税收征管上的精力更多的会集中在高收入阶层的监管和低收入群体的优惠管理上，同时对中产阶级也要服务到位。这种差异化的政策目标，意味着美国个人所得税征纳机制必然要朝着一个更加精细化、信息化、协作化、社会化的科学征纳方向发展。
在对美国个人所得税制优化进行横向和纵向的考察后，我们得出了其税制优化的基本思路。鉴于美国的经济地位和其个人所得税制度的代表性，其成功改革的经验更值得我们学习和借鉴。个人所得税在美国税种结构中是第一大税，并且在中国税种结构中的地位及其对经济制度、政治制度的影响也日趋重要。而世界性税制改革的特点非常明显，即改革方向的一致性。所以我们对美国个人所得税制优化趋势的分析，某种程度上也是借鉴着世界个人所得税制优化的经验。同时，中国的个人所得税制度改革不能脱离中国当前的国情，毕竟中国个人所得税主要还是针对国内居民征收，是为服务中国的经济和社会的发展而制定的。中国的经济改革包括税制改革，只有从中国的具体国情出发，以国情原则为第一原则才能取得成功。从其他国家的个人所得税制度改革也可以看出，个人所得税制度的变化也是考虑到了本国的经济和社会发展，并不是一味追求别国的经验和做法。中国当前是不发达的市场经济国家，居民收入有待进一步提高，收入差距有扩大的趋势，纳税人主动纳税意识不强等，都是在中国个人所得税制度改革时着重考虑的。
所以，我们在借鉴美国经验的时候，必须兼顾中国的国情和税制的差异性，从横向和纵向两个维度来比较中美个人所得税制的差异，从而得出适用的结论。首先，我们要纵向比较中美个人所得税发展历程。主要是从纵向的角度来剖析美国个人所得税发展的道路及其启示，少走美国走过的弯路，总结经验教训，更好推进个人所得税制度的优化。同时，从横向比较中美个人所得税制各要素的差异，包括税制模式的差异、累进性差异、税率结构差异、税基设计差异、征管差异等等。结合这些不同要素的差异，在比较借鉴中得出有益的改革结论。
美国个人所得税优化的新思路“精细税基、双元税率、简化税制、科学征管、强化累进”，对于中国推进个人所得税改革是非常有借鉴意义的。我们在讨论中国个人所得税改革的时候，也是从个人所得税的累进性优化、税基优化、税率优化、税制模式优化、征管优化等五个角度按照这个思路展开的。当然，对于美国的这种个人所得税优化的思路，我们不能全盘照搬，而只能在充分借鉴、考虑国情差异的基础上，总结出中国个人所得税改革的整体思路，即：在税制累进性优化上，强调“整体累进和结构累进必须齐头并进”；在税制模式优化上，强调税制模式改革的“简繁并举、简化为主”；在税基优化上，强调“拓宽税基、精细税基”的同步推进；在税率结构优化上，强调“简化税率、归并税率”的协同改革；在征纳机制优化上，强调“严格征管、科学征管”的协同推进。
Economic globalization has made countries to a convergence of personal incometax reform trend. U.S. Personal Income After nearly a century of history, after severalmajor reforms, we can say that it 's personal income tax system have been moreperfect, while in practice to adjust income distribution has accumulated a wealth ofexperience. The characteristics of the recent "fiscal cliff" crisis and post-crisis era,making the U.S. personal income tax system must be optimized into a new round ofreforms, in order to adapt to the needs of the entire American society. Therefore, atthis time the U.S. personal income tax restructuring optimization ideas, to some extentcan individual income tax on behalf of the United States, and even the direction ofthe world's personal income tax system reform. In this paper, the post-crisis era ofAmerican income distribution based on the Verge, innovative departure from thehistorical evolution of the transverse and longitudinal sections of combining theperspective of the overall U.S. personal income tax system optimization studies, andthen summed up the personal income tax system internationally optimized basic trend.
This paper first proposed the concept of tax optimization, and describes the fourbasic theoretical tax optimization, tax optimization theory research is based on themarket mechanism, the moderate government intervention to get the state tax systemto optimize the importance and reality, consider the, both tax revenue optimizationprocess efficiency target equity objectives, and pay tax on the economic analysis ofthe behavior of the main issues in the decision-making stimulus conditions withoutadequate information.
Core content of this article is the U.S. personal income tax system optimization,including specific elements of the tax system were cross-sectional analysis andlongitudinal analysis of the historical evolution of these two aspects. Firstly, thehistorical evolution of the U.S. personal income tax of ten historical periods wereanalyzed, while doing performance summary segmented from the vertical angle. U.S.Personal Income Tax Law by studying the origin and changes of course, can besummed up the characteristics of the development of the U.S. personal income tax,and trends in the United States are summarized toward the development of personal income tax system from a longitudinal perspective.
In the U.S. progressive personal income tax system optimization analysis, thispaper we analyze the emergence phase of the U.S. personal income tax policyobjectives are: fair mainly take into account efficiency. That means building theprimary consideration is the principle of the personal income tax system fair. Theprogressive nature of the most important criteria to evaluate the fairness of the taxsystem. And any system problems can be attributed to two aspects: First, the totalamount, the second is the structure. First, the widening income gap in the UnitedStates and the Gini coefficient variation as a breakthrough, the United States obtainedthe overall progressivity of personal income tax has been enhanced conclusion. Fromthe analysis of the past10years that the United States could, if not strictlyprogressive taxation of American society, will be a very unfair system. Even how theU.S. economy is developed, how amazing the national wealth, the tax system willrequire substantial redistribution of personal income tax is duty-bound. United Statesto establish a nationwide perfect secondary distribution mechanism. The size of thesecondary allocation to the personal income tax as the main account is usually20%-30%GDP total. America's pre-tax Gini coefficient after the adjustments of personalincome tax, tax Hou Jini coefficient generally on the decline, which greatlyimproved the level of final income distribution of equal population, which representsthe overall progressivity of the personal income tax system in the United States.Secondly, apart from the overall study of the personal income tax progressivity, italso studied the structure of the optimization problem progressive personal income taxsystem in the United States. We focus on tax progressivity different units, resultingin different types of progressive, progressive income in different regions and differentsectors of the progressive progressive issues such as the structure, the structure of theAmerican progressive deletions draw conclusions. Finally, the U.S. personal incometax system progressive optimization done predicted trend: in the future for a longperiod of time, the U.S. government will continue to strengthen the personal incometax system is progressive. Overall progressive and progressive structure whileplanning go hand in hand. First, to improve the social distribution of personal incometax regulation efforts. Meanwhile progressive structural design, both structural taxcuts, but also structural taxes. For progressive structure of different income levels,resulting in different classes, different tax units, in different regions, fine design,making the total U.S. progressive personal income tax system on compliance, reasonable structure.
In the U.S. personal income tax system model optimization, this paper lists threecommon international tax model, and the consolidated income tax model, patternclassification tax advantages and disadvantages of mixed income model for a detailedanalysis. While the existing U.S. personal income tax system integratedcomprehensive performance evaluation model. Combining the two tax modelreconstruction theory: the single tax theory and the theory of dual income tax model,the trend of simplifying the personal income tax system in the United States foranalysis. U.S. personal income tax system optimization has been the existence of twodistinct ideas: either the existing tax system repair, rebuild or tear down the existingtax system. In the Tax practice, the tax system repair accounted for the mainstream,but the United States regardless of theory and practice, there have been tax renewaltheory and sound. Although the United States has been implementing acomprehensive collection of the tax model, but theorists in recent years there havebeen two new tax model theory is often discussed, and there are many scholars havesuggested that the reform of the existing tax model is a single mode or dual incometax mode. Although these reform initiatives did not really pursue personal income taxreform in the United States, but these two new tax model theory, in terms of theoryand practice, the impact of the U.S. tax model is very large. U.S. personal income taxreform on a single reference is very meaningful. Learn the theory of a single taxreform to simplify the tax system can be guaranteed under the premise of the total taxrevenue, a better solution to America's tax burden is too heavy, complicated taxsystem, tax collection and compliance costs and high cost, to a certain extent,improve the economy efficiency, and therefore subject to U.S. academia andgovernment certainly learn. Meanwhile, the U.S. personal income tax system to "dual " and the proportional tax rate on capital gains, to implement a progressive taxrate on labor income, this aspect of simplifying the tax system, while also taking intoaccount the efficiency and fairness. While the personal capital income tax rate isequal to the company tax rate designed by imputation or other methods to eliminateeconomic double taxation. Levied on capital gains through lower taxes to stimulateeconomic growth, but also can reduce the effects of inflation. Finally, our personalincome tax system for the United States made a prediction model to optimize thetrend: the pursuit of a national tax system in addition to the two major principles offairness and efficiency, simple and convenient but also one of the important goals. First, the U.S. consolidated income tax model diehard, it is precisely the most typicalrepresentative of the complicated tax system. It is made difficult to readhieroglyphics as complicated federal tax laws and implementing rules. Thiscomplexity leads to progressive taxation are two visible transaction costs: the taxdepartment more administrative costs, compliance costs taxpayers more, and aninvisible social costs: loss of efficiency. Only three social cost that is five or six onehundred billion U.S. dollars per year is huge. U.S. government generally complexproblem there is a consensus for reform of the tax system, that would like a smootherevolution of the tax system, but there are many different specific programs. So,whether it is a single tax theory, or dual tax theory, the theoretical reason why theUnited States has a great community and government markets, mainly the UnitedStates caused by the complicated tax laws. Therefore, regardless of the single tax anddual tax in the United States could eventually be fully implemented to simplify the taxsystem represented by these two theories, convenience, efficiency, impact on thetraditional American principles of integrated tax model is very large. The reformprocess of the United States personal income tax system has proved to simplify thetax system is an irreversible historical trend and social needs.
In the U.S. personal income tax system to optimize the tax base, we mainlyfocus on U.S. personal income tax bases involves pattern analysis and study the scopeof taxable income, the tax base size, expense deduction, indexation and so on. Inexamining the U.S. personal income tax base, we need to figure out the U.S. personalincome tax base is very important to optimize the process of two mechanisms: one isthe relationship between the tax bases of inflation to solve, namely the tax indexationmechanism; another is resolved relationship with net proceeds of the tax base, theelastic expense deduction mechanism. At the same time research tax bases of threespecial mechanisms: selective mechanism to maximize net of minimum tax paymentmechanism, waiver disappear mechanism. U.S. personal income tax system has a lotof experience in the tax base optimization worth learning, including: the U.S.personal income tax personal broad exemptions, standard deduction, the tax basegrade and individual labor income tax credit, have handled the implementation ofindexation, eliminate the impact of inflation on the tax base. Meanwhile U.S.Individual Income Tax expense deduction and credit projects elasticity is veryuser-friendly, and fully reflects the amount of energy taxation principle. U.S. personalincome tax law provides a right to taxpayers both active choice, such as selective mechanisms to maximize the deduction; simultaneously gave the government theright to choose taxation, such as the minimum tax payment mechanism. Flexibleexpense deduction system, there are many institutional innovation. For example, forhigh-income earners, to cancel his enjoyment of the amount of relief, launched the "waiver reduction mechanism." The real regulation fair, truly reflects the elastictaxation. Finally, we have optimized the U.S. personal income tax base madeforecasting trends: U.S. personal income tax base settings, not the blind pursuit of"wide tax base," but the real pursuit of " fine tax base." Set the width of the tax baseis wide and should narrow it narrower. First of all the personal income are included inthe scope of the collection, so that the tax base as broad as possible, throughscientific indexation mechanisms and flexible expense deduction mechanisms forpersonalized adjustment, net of maximizing mechanism by choosing to waivemitigation mechanism, alternative minimum tax mechanism for correction, for truly"pure income" tax. Therefore, the " fine bases ", U.S. personal income tax base is thefuture direction of optimization.
In the U.S. personal income tax rate structure optimization, firstly on the U.S.personal income tax rate structure evolved a brief review of the analysis, then thetrend of the U.S. personal income tax rate structure before and after the crisis, thenew rate structure analysis showed a lower initial rate, the highest marginal tax ratefluctuations and deceleration rate structure of the specific reasons. Analysis of theUnited States in four different designs at different rates of tax units, theimplementation of specific practices tax indexation adjustments. While at the sametime the rate of change in the trend of the U.S. capital gains comparative analysis.U.S. personal income summed up the current rate structure and characteristics: theimplementation of the U.S. personal income tax rate is one dollar progressive mode,the rate of scientific and reasonable structure design, the tax rate is not equalprogressive progressive route, while the rate of tax applicable to the table is adifferent level from, so even if the same taxable income, but the tax level from theinconsistent tax liability is not the same. The rate specified in the table applies to adifferent flat tax rates are different. But also the implementation of indexation ratestructure adjustment, according to the inflation rate of the tax changes in the projectwith the price indexation adjustments to eliminate the effects of inflation on the actualtax liability.
U.S. personal income tax system is the core element of the U.S. personal income tax system, but also give full play to its functions, including: tax system has been theU.S. government 's main lever to adjust economic activity, is an important means ofincome redistribution U.S. regulation. It provides for a progressive reduction route,regulating moderate and reasonable restrictions on the more modest increase inincome, better progressive effect, to better reflect the individual income tax rates, taxburdens class role. Rate structure should be adapted to the needs of themacroeconomic evolution of the American form of development from the federalpersonal income tax rate structure point of view, basically revolves around revenueassurance, promote economic development and maintain a neutral tax reform andimproving collection efficiency, the rate structure often in the United States amongchanges, not changes in marginal tax rates, standard deduction or progression alsooften adjusted, this flexible approach helps form tax policy to meet the needs ofmacroeconomic development. U.S. personal income tax, depending on the identityof a different level from the provisions and tax rates. Depending on the taxpayer, thetaxpayer comprehensive consideration of differences in ability to pay, subject todifferent tax table reflects horizontal equity taxes. America's tax system, there aresome problems. The first is the poor stability of the rate structure, changes frequently,taxpayers expected this lack of certainty. Second, the U.S. progressive rate structure,the regulation did not fully play the role assigned, the proportion of the capital gainstax rate, resulting in progressive personal income tax system becomes weak. Again,different tax rates apply to different tax units, the practice will produce such as "marriage penalty "," marriage bonus" and so on. Finally, the development trend of therate structure of the United States made a forecast of personal income tax: the shortterm, due to the widening impact of the U.S. financial crisis and social inequality,the rate structure by the United States into a six seven current rates structure, like therate structure becomes more complicated. But if we look into a longer period, the ratestructure will continue to flatten the inevitable development. Taking into account theUnited States has been using a proportional tax on capital gains, although long-termprofits tax rate is20%, but is still low compared to labor income and. Therefore, webelieve that the U.S. personal income tax rate structure in the long term, there is stillfurther reduced and further simplify the big trend. While optimizing the rate structureof the tax base should be fine, changing tax model of close cooperation, in order totruly achieve the policy effect.
The personal income tax system in the United States levied mechanism optimization: from the personal income tax collection system, tax declaration system,three tax-related service systems perspective of social analysis and reasonablemechanism for the U.S. personal income tax levied science. First, the U.S. personalincome tax collection is very scientific and effective. Mainly reflected in thefollowing aspects: tight revenue control system, rigorous scientific cross-auditingsystem, an effective punishment and restraint mechanisms, scientific personal incometax collection agency, the Civil incentives based on performance evaluation ofscience, law enforcement service-oriented tax collection mode, modern, informationcollection and management tools. While the U.S. personal income tax system as wellas the refinement of the model: its emphasis on the U.S. personal income tax leviedmechanism to taxpayers as the center for different types of taxpayers different taxadministration. While establishing taxpayer service bureau, set up a large number ofservice providers, to provide tax help via telephone, Internet and other means tofacilitate taxpayers tax law. U.S. personal income tax levied mechanisms,emphasizing the fine management. U.S. IRS tax administration attaches greatimportance to the refinement. Such as the use of centralized data analysis system,using the most efficient way to do well aware of the situation of the taxpayer andeffective inspection, to prevent the loss of taxes. U.S. personal income tax leviedmechanisms, emphasizing collaborative tax the tax Carolina. United Statesestablished a strict tax-related information sharing system. Tax information sectorcollaboration while providing very accurate reporting, clearly defines the kinds ofinformation reporting content, format and fill in the description. Through theestablishment of community information sharing system, on the one hand to facilitatethe utilization of the tax department to promote a variety of tax-related informationsources of revenue management, on the other hand is also convenient taxpayer fullyand accurately control their own income and expenditure, and thus accurate taxes,improve tax compliance. Of course, the perfect levied mechanism is to pay thecorresponding price. So, even though the personal income tax system revenue eachyear to the United States made a great contribution, but considering the cost of itscollection, the overall efficiency is not high. Tax cost consists of two parts: the costof the tax authorities and taxpayers to pursue collection costs. Finally, we optimizethe trend in the U.S. personal income tax levied mechanism made Forecast: U.S.personal income tax levied mechanism, not simply homing "strict administration."Strict administration, the U.S. personal income tax levied only one aspect of the system. United States to implement information technology levied, fine levied,collaborative levied, levied for the socialization experience, scientific co embodiedin the United States personal income tax levied system. The impact of the financialcrisis on the United States is still not completely eliminated, the United States is stillin the post-crisis era. The U.S. government 's tax collection efforts on more favorablemanagement will focus on high-income and low-income groups, regulators, while themiddle class have services in place. This difference of policy objectives, means thatthe U.S. is bound to the personal income tax levied mechanism towards a moresophisticated, information technology, collaboration, social science levied direction.
After the U.S. individual income tax system to optimize horizontal and verticalstudy, we have come to the basic idea of tax optimization. Given the typicalAmerican economic status and their personal income tax system, the experience of itssuccessful reform is more for us to learn from. Personal income tax is the largest taxstructure in the United States, and the status and influence in the Chinese taxstructure of the economic system, political system are becoming increasinglyimportant. The features of a worldwide tax reform is obvious, that consistencydirection of reform. Therefore, our analysis of the U.S. personal income tax systemoptimization trends to some extent also learn from the world's personal income taxsystem to optimize the experience. Meanwhile, the personal income tax system reformin China from China's current situation can not, after all, mainly for China's personalincome tax levied on domestic residents, is to serve the development of China 'seconomy and society have been made. China 's economic reforms, including taxreform, and only from China 's specific national conditions, to the principle ofnational conditions as the first principle to be successful. Can also be seen from thereform of personal income tax systems of other countries, changes in the personalincome tax system also takes into account the country's economic and socialdevelopment, not the blind pursuit of experiences and practices of other countries.China is currently underdeveloped market economy countries, the income to befurther improved, the income gap is growing, the taxpayer is not strong sense ofinitiative taxes, etc., are in the personal income tax system reform of China'simportant consideration.
So we learn from the American experience, it must take into account China 'snational conditions and tax differences, from both horizontal and vertical dimensionsto compare the differences in Chinese and American personal income tax system, and thus draw conclusions applicable.
First, we need to compare the longitudinal course of development of China-USindividual income tax. Mainly from the perspective of a longitudinal analysis of theway the United States and Its Implications personal income developing countries, theUnited States less take detours, lessons learned, and better promote the optimizationand the personal income tax system. Meanwhile, the difference between China andthe U.S. personal income tax system of the elements from the horizontal, includingdifferences in tax model, the progressive differences, differences in the rate structure,the tax base design differences, differences in administration and so on. Combinedwith differences in these different elements, draw useful conclusions ComparisonStudy reform.
New ideas for U.S. income tax purposes optimized " Fine bases, dual rates,simplifying the tax system, scientific administration, strengthening progressive " forChina to promote the personal income tax reform is very meaningful reference. Wediscuss the personal income tax reform, when China, but also from personal incometax progressivity optimization, optimization of the tax base, tax optimization, taxmodel optimization, optimization of five angles collection according to this ideaexpanded.
本文首先介绍了“最优税制”的概念，并探讨了最优税制的两大主要目标：效率标准和公平标准。而在现实社会中完全实现这两大目标是很难的，最优税制只是个理想的参照系，现实中只能在市场机制基础上,在政府适度干预下获取税制优化状态，在税制优化动态进程中追求税收效率目标、公平目标的并重。
本文的核心内容是从纵向历史演进分析和横向的税制要素分析两个角度来分析研究美国的个人所得税制优化问题。首先对美国个人所得税演进历史分十个历史阶段进行分析，同时从纵向角度分段做绩效总结。通过研究美国个人所得税法的起源和变迁历程，可以总结美国个人所得税改革的特征，从纵向角度总结美国个人所得税制度优化的走向和趋势。
横向分析上，本文首先分析了美国个人所得税制累进性优化。首先，现阶段美国的个人所得税政策目标是：公平为主，兼顾效率。那就意味着个人所得税制度的建设首要考虑的就是公平原则。而累进性是评价税制公平性的最重要标准。本文以美国收入差距扩大和基尼系数变化为突破口，得出美国个人所得税的整体累进性有所增强结论。从美国近10年的分析可以得知，如果没有严格的累进税制的美国社会，将是一个非常不公平的体系。即便是美国经济如何发达，国民财富如何惊人，其税收系统中都需要大量的再分配，个人所得税更是责无旁贷。美国建立了覆盖全国的完善二次分配机制，以个人所得税为主体的二次分配规模通常占到GDP总量的20%-30%。美国的税前基尼系数经过个人所得税的调整以后，税后基尼系数普遍在下降，极大提高了居民最终收入分配的平等程度，这也代表了美国个人所得税制的整体累进程度。其次，而任何制度问题，都可以归结为两个方面：一是总量，二是结构。本文除了研究个人所得税的整体累进性以外，还研究了美国个人所得税制的结构累进性的优化问题。本文重点研究不同纳税单位的累进性、不同所得类型的累进性、不同区域的收入累进性、不同阶层的累进性等结构累进性的问题，得出美国结构累进性缺失的结论。最后，对美国个人所得税制累进性的优化趋势做了预测：在未来相当长的一段时间内，美国政府一定会继续强化个人所得税制的累进性。整体累进性和结构累进性同时规划，齐头并进。首先提高个人所得税调控社会分配的力度，同时在结构累进性设计中，既有结构性减税，又有结构性增税。针对不同收入阶层、不同所得类别、不同纳税单位、不同区域的结构累进性，进行精细化设计，使得美国个人所得税制的累进性总量上达标，结构上合理。
在美国个人所得税税制模式优化上：本文首先列举了国际上通用的三种税制模式，并对综合所得税模式、分类所得税模式、混合所得税模式的优缺点进行了细致的分析，对美国现行的个人所得税综合所得税制模式进行综合的绩效评价。其次，本文结合两个税制模式重建理论：即单一税理论和双元所得税模式理论，对美国个人所得税制的简化趋势进行了分析。美国个人所得税制模式优化一直存在两种截然不同的思路：要么是对现有税制修补，要么对现有税制推倒重建。而在涉税实践中，税制修补占了主流，但美国不论理论界和实务界，一直有税制重建的理论和声音。美国虽然一直实行的是综合征收的税制模式，但理论界近些年来一直有两种新的税制模式理论被经常讨论，并有很多学者建议将现有税制模式改革为单一税模式或者双元所得税模式。虽然这些改革倡议并没有在美国个人所得税改革中真正推行，但是这两种新税制模式理论，无论从理论还是实践上，对美国税制模式的影响是非常大的。借鉴单一税理论进行简化税制的改革可以在保证税收收入总量的前提下，较好的解决美国的税收负担过重，税收制度繁杂，征管成本和纳税遵从成本高等问题，在一定程度上提升经济效率，因此受到美国学术界的肯定和政府的借鉴。同时，美国个人所得税制转向“双元化”，对资本所得实行比例税率，对劳动所得实行累进税率，这一方面简化了税制，同时还兼顾了效率和公平。同时将个人资本所得税税率设计等于公司所得税税率，通过归集抵免或其他方法，消除经济性双重征税。通过对资本所得征收低税，刺激经济增长，还可以降低通货膨胀的影响。最后我们对美国个人所得税制模式优化趋势做了预测：一国税制除了追求公平和效率两大原则以外，简单便利也是重要的目标之一。首先，美国综合所得税模式积重难返，恰恰是繁复税制的最典型代表。这种复杂累进税制导致两种看得见的交易费用：税务部门更多的行政成本，纳税人更多的合规成本，及一种看不见的社会成本：效率损失。仅是这三种社会成本每年即有五六千亿美元之巨。美国朝野普遍对于税制繁杂问题有改革的共识，即要向一个更平滑的税制演化，但有很多不同的具体方案。所以，不管是单一税理论，还是双元税理论，之所以在美国的理论界和政府都有很大的市场，主要就是美国繁复的税法导致的。因此，不管单一税和双元税能否在美国最终得到完全的实施，这两种理论所代表的税制简化、便利、效率原则对美国传统的综合税制模式的冲击是非常大的。而美国个人所得税制的改革历程也证明了税制简化是不可逆转的历史潮流和社会需要。
在美国个人所得税税基优化上：我们主要围绕美国个人所得税税基涉及的纳税模式、应税所得范围、税基大小、费用扣除、指数化等等问题进行分析研究。在研究美国个人所得税税基时，首先要弄清楚美国个人所得税税基优化过程中非常重要的两个机制：一个是解决税基与通货膨胀的关系，即税收指数化机制；另一个是解决税基与净所得的关系，即弹性费用扣除机制。同时研究税基确认的三种特殊机制：选择性最大化扣除机制、最小税纳税机制、宽免消失机制。美国个人所得税制在税基优化上有很多经验值得借鉴，包括：目前美国的个人所得税中的个人宽免税、标准扣除、税基档次和个人劳动所得税收抵免等,都实行指数化处理，消除了通货膨胀对税基的影响。同时美国个人所得税制的弹性费用扣除和抵免项目非常人性化，并充分体现量能征税原则。美国的个人所得税法既给纳税人提供了主动选择的权利，例如选择性最大化扣除机制；同时又给了政府选择征税的权利，例如最小税纳税机制。弹性费用扣除制度中还有很多制度创新。例如，针对高收入者，取消其享受宽免的额度，推出“宽免消减机制”，真正的调控公平，真正体现税制的弹性。最后我们也对美国个人所得税税基优化的趋势做了预测：美国个人所得税的税基优化，并不是一味的追求“宽税基”，而是真正的追求“精细税基”。税基的设置“该宽则宽，宜窄则窄”。首先把全部的个人收入都纳入征收范围之内，使税基尽量宽泛，同时通过科学的指数化机制和弹性的费用扣除机制来进行个性化的调整，通过选择扣除最大化机制、宽免消减机制、替代性最小税机制来进行矫正，真正做到了对“纯所得”征税。所以，“精细税基”，才是未来美国个人所得税税基优化的方向。
在美国个人所得税税率结构优化上：本文首先对美国个人所得税税率结构演变做了简要回顾分析，然后对比危机前后美国个人所得税税率结构的变化趋势，分析新的税率结构呈现起始税率较低、最高边际税率提高以及税率结构的减速波动的具体原因。美国个人所得税税率制度，是美国个人所得税制的核心要素，也充分发挥了其功能，主要包括：税率制度一直是美国政府调节经济活动的主要杠杆，是美国调节收入再分配的重要手段。它规定的减速累进路线,调节适度合理，对增加的所得的限制较为温和,累进效果更好,更能体现税率调节各个收入阶层的税收负担的作用。税率结构应适应宏观经济形式发展的需求，从美国联邦个人所得税税率结构的演变看，基本上围绕保证财政收入，促进经济发展，保持税收中性和提高征收效率等几方面进行改革，所以美国的税率结构经常处于变动之中，不仅边际税率变化，标准扣除额或级数也时常调整，这种灵活的方式有助于税收政策适应宏观经济形式发展的需求。美国的个人所得税根据不同的纳税身份，规定不同的级距和税率。根据不同纳税人身份，考虑纳税人综合纳税能力的差异，适用不同的税率表，体现税收的横向公平。美国的税率制度也存在一些问题。首先就是税率结构稳定性差，变动频繁，纳税人缺乏对此的预期的确定性。其次，美国的累进税率结构，并没有完全起到调控分配的作用，资本利得的比例税率，导致个人所得税制累进性变弱。再次，不同的纳税单位适用的税率不同，实践中会产生诸如“婚姻惩罚”、“婚姻奖励”等等问题。最后，本文对美国个人所得税的税率结构发展趋势做了预测：短期之内，由于美国金融危机和社会贫富差距的拉大的影响，美国的税率结构由六级变成了现行的七级税率结构，好像税率结构变得更复杂了。但如果我们把眼光放到更长的一个期间内，税率结构必然还要继续向扁平化发展。同时考虑到美国对资本利得一直采用比例税率，虽然长期利得税率调整为20%，但和劳动所得相比仍然较低。所以我们认为美国个人所得税税率结构从长期看，仍然有进一步降低和进一步简化的大趋势。同时税率结构的优化应该与税基的精细化、税制模式的转变密切配合，才能真正达到政策效果。
在美国个人所得税制征纳机制优化上：从个人所得税的征管制度、纳税申报制度、社会涉税服务制度三个角度来分析美国的个人所得税的科学合理的征纳机制。首先美国个人所得税的征管是非常科学有效的。主要体现为以下几个方面：严密的收入监控体系、严密科学的交叉稽核制度、有效的处罚与约束机制、科学的的个人所得税征管机构、科学绩效评估基础上的公务员奖励机制、执法服务型税收征管模式和信息化征管手段。同时美国个人所得税制还有精细化的纳税模式：其强调美国个人所得税的征纳机制是以纳税人为中心，对不同类型的纳税人进行不同的税收管理。同时建立纳税人服务局，大量设置服务机构，通过电话、互联网等途径提供纳税帮助，方便纳税人依法纳税。美国个人所得税的征纳机制，强调精细化管理。美国联邦税务局十分注重税收管理的精细化。如运用数据集中分析系统，利用最快捷的方式对纳税人的情况做到了如指掌，并进行有效的稽查，防止税款的流失。美国个人所得税的征纳机制，强调税务稽征纳的协作性。美国建立了严密的涉税信息共享制度。同时部门协作提供的涉税信息申报非常准确，明确规定了各种信息申报的内容、格式和填写说明。通过建立社会信息共享制度，一方面便于税务部门综合利用各种涉税信息推进税源管理，另一方面也方便纳税人全面准确掌握自己收支情况，从而准确纳税，提高税法遵从。当然，完善的征纳机制，是要付出对应的代价的。所以，尽管个人所得税制每年给美国财政收入做出了巨大的贡献，但考虑到其征管成本，整体效率就未必高了。税收成本包括两个部分:税务机关的征收成本和纳税人的奉行费用。最后，我们对美国个人所得税征纳机制的优化趋势做了预测：美国个人所得税征纳机制，不能简单的归为“严征管”。严格征管，只是美国个人所得税征纳制度中的一个方面。美国推行的信息化征纳、精细化征纳、协作化征纳、社会化征纳的经验，共同体现的美国个人所得税征纳制度的科学性。金融危机对美国的影响没有完全消除，美国仍然处于“后危机”时代。美国政府在税收征管上的精力更多的会集中在高收入阶层的监管和低收入群体的优惠管理上，同时对中产阶级也要服务到位。这种差异化的政策目标，意味着美国个人所得税征纳机制必然要朝着一个更加精细化、信息化、协作化、社会化的科学征纳方向发展。
在对美国个人所得税制优化进行横向和纵向的考察后，我们得出了其税制优化的基本思路。鉴于美国的经济地位和其个人所得税制度的代表性，其成功改革的经验更值得我们学习和借鉴。个人所得税在美国税种结构中是第一大税，并且在中国税种结构中的地位及其对经济制度、政治制度的影响也日趋重要。而世界性税制改革的特点非常明显，即改革方向的一致性。所以我们对美国个人所得税制优化趋势的分析，某种程度上也是借鉴着世界个人所得税制优化的经验。同时，中国的个人所得税制度改革不能脱离中国当前的国情，毕竟中国个人所得税主要还是针对国内居民征收，是为服务中国的经济和社会的发展而制定的。中国的经济改革包括税制改革，只有从中国的具体国情出发，以国情原则为第一原则才能取得成功。从其他国家的个人所得税制度改革也可以看出，个人所得税制度的变化也是考虑到了本国的经济和社会发展，并不是一味追求别国的经验和做法。中国当前是不发达的市场经济国家，居民收入有待进一步提高，收入差距有扩大的趋势，纳税人主动纳税意识不强等，都是在中国个人所得税制度改革时着重考虑的。
所以，我们在借鉴美国经验的时候，必须兼顾中国的国情和税制的差异性，从横向和纵向两个维度来比较中美个人所得税制的差异，从而得出适用的结论。首先，我们要纵向比较中美个人所得税发展历程。主要是从纵向的角度来剖析美国个人所得税发展的道路及其启示，少走美国走过的弯路，总结经验教训，更好推进个人所得税制度的优化。同时，从横向比较中美个人所得税制各要素的差异，包括税制模式的差异、累进性差异、税率结构差异、税基设计差异、征管差异等等。结合这些不同要素的差异，在比较借鉴中得出有益的改革结论。
美国个人所得税优化的新思路“精细税基、双元税率、简化税制、科学征管、强化累进”，对于中国推进个人所得税改革是非常有借鉴意义的。我们在讨论中国个人所得税改革的时候，也是从个人所得税的累进性优化、税基优化、税率优化、税制模式优化、征管优化等五个角度按照这个思路展开的。当然，对于美国的这种个人所得税优化的思路，我们不能全盘照搬，而只能在充分借鉴、考虑国情差异的基础上，总结出中国个人所得税改革的整体思路，即：在税制累进性优化上，强调“整体累进和结构累进必须齐头并进”；在税制模式优化上，强调税制模式改革的“简繁并举、简化为主”；在税基优化上，强调“拓宽税基、精细税基”的同步推进；在税率结构优化上，强调“简化税率、归并税率”的协同改革；在征纳机制优化上，强调“严格征管、科学征管”的协同推进。
Economic globalization has made countries to a convergence of personal incometax reform trend. U.S. Personal Income After nearly a century of history, after severalmajor reforms, we can say that it 's personal income tax system have been moreperfect, while in practice to adjust income distribution has accumulated a wealth ofexperience. The characteristics of the recent "fiscal cliff" crisis and post-crisis era,making the U.S. personal income tax system must be optimized into a new round ofreforms, in order to adapt to the needs of the entire American society. Therefore, atthis time the U.S. personal income tax restructuring optimization ideas, to some extentcan individual income tax on behalf of the United States, and even the direction ofthe world's personal income tax system reform. In this paper, the post-crisis era ofAmerican income distribution based on the Verge, innovative departure from thehistorical evolution of the transverse and longitudinal sections of combining theperspective of the overall U.S. personal income tax system optimization studies, andthen summed up the personal income tax system internationally optimized basic trend.
This paper first proposed the concept of tax optimization, and describes the fourbasic theoretical tax optimization, tax optimization theory research is based on themarket mechanism, the moderate government intervention to get the state tax systemto optimize the importance and reality, consider the, both tax revenue optimizationprocess efficiency target equity objectives, and pay tax on the economic analysis ofthe behavior of the main issues in the decision-making stimulus conditions withoutadequate information.
Core content of this article is the U.S. personal income tax system optimization,including specific elements of the tax system were cross-sectional analysis andlongitudinal analysis of the historical evolution of these two aspects. Firstly, thehistorical evolution of the U.S. personal income tax of ten historical periods wereanalyzed, while doing performance summary segmented from the vertical angle. U.S.Personal Income Tax Law by studying the origin and changes of course, can besummed up the characteristics of the development of the U.S. personal income tax,and trends in the United States are summarized toward the development of personal income tax system from a longitudinal perspective.
In the U.S. progressive personal income tax system optimization analysis, thispaper we analyze the emergence phase of the U.S. personal income tax policyobjectives are: fair mainly take into account efficiency. That means building theprimary consideration is the principle of the personal income tax system fair. Theprogressive nature of the most important criteria to evaluate the fairness of the taxsystem. And any system problems can be attributed to two aspects: First, the totalamount, the second is the structure. First, the widening income gap in the UnitedStates and the Gini coefficient variation as a breakthrough, the United States obtainedthe overall progressivity of personal income tax has been enhanced conclusion. Fromthe analysis of the past10years that the United States could, if not strictlyprogressive taxation of American society, will be a very unfair system. Even how theU.S. economy is developed, how amazing the national wealth, the tax system willrequire substantial redistribution of personal income tax is duty-bound. United Statesto establish a nationwide perfect secondary distribution mechanism. The size of thesecondary allocation to the personal income tax as the main account is usually20%-30%GDP total. America's pre-tax Gini coefficient after the adjustments of personalincome tax, tax Hou Jini coefficient generally on the decline, which greatlyimproved the level of final income distribution of equal population, which representsthe overall progressivity of the personal income tax system in the United States.Secondly, apart from the overall study of the personal income tax progressivity, italso studied the structure of the optimization problem progressive personal income taxsystem in the United States. We focus on tax progressivity different units, resultingin different types of progressive, progressive income in different regions and differentsectors of the progressive progressive issues such as the structure, the structure of theAmerican progressive deletions draw conclusions. Finally, the U.S. personal incometax system progressive optimization done predicted trend: in the future for a longperiod of time, the U.S. government will continue to strengthen the personal incometax system is progressive. Overall progressive and progressive structure whileplanning go hand in hand. First, to improve the social distribution of personal incometax regulation efforts. Meanwhile progressive structural design, both structural taxcuts, but also structural taxes. For progressive structure of different income levels,resulting in different classes, different tax units, in different regions, fine design,making the total U.S. progressive personal income tax system on compliance, reasonable structure.
In the U.S. personal income tax system model optimization, this paper lists threecommon international tax model, and the consolidated income tax model, patternclassification tax advantages and disadvantages of mixed income model for a detailedanalysis. While the existing U.S. personal income tax system integratedcomprehensive performance evaluation model. Combining the two tax modelreconstruction theory: the single tax theory and the theory of dual income tax model,the trend of simplifying the personal income tax system in the United States foranalysis. U.S. personal income tax system optimization has been the existence of twodistinct ideas: either the existing tax system repair, rebuild or tear down the existingtax system. In the Tax practice, the tax system repair accounted for the mainstream,but the United States regardless of theory and practice, there have been tax renewaltheory and sound. Although the United States has been implementing acomprehensive collection of the tax model, but theorists in recent years there havebeen two new tax model theory is often discussed, and there are many scholars havesuggested that the reform of the existing tax model is a single mode or dual incometax mode. Although these reform initiatives did not really pursue personal income taxreform in the United States, but these two new tax model theory, in terms of theoryand practice, the impact of the U.S. tax model is very large. U.S. personal income taxreform on a single reference is very meaningful. Learn the theory of a single taxreform to simplify the tax system can be guaranteed under the premise of the total taxrevenue, a better solution to America's tax burden is too heavy, complicated taxsystem, tax collection and compliance costs and high cost, to a certain extent,improve the economy efficiency, and therefore subject to U.S. academia andgovernment certainly learn. Meanwhile, the U.S. personal income tax system to "dual " and the proportional tax rate on capital gains, to implement a progressive taxrate on labor income, this aspect of simplifying the tax system, while also taking intoaccount the efficiency and fairness. While the personal capital income tax rate isequal to the company tax rate designed by imputation or other methods to eliminateeconomic double taxation. Levied on capital gains through lower taxes to stimulateeconomic growth, but also can reduce the effects of inflation. Finally, our personalincome tax system for the United States made a prediction model to optimize thetrend: the pursuit of a national tax system in addition to the two major principles offairness and efficiency, simple and convenient but also one of the important goals. First, the U.S. consolidated income tax model diehard, it is precisely the most typicalrepresentative of the complicated tax system. It is made difficult to readhieroglyphics as complicated federal tax laws and implementing rules. Thiscomplexity leads to progressive taxation are two visible transaction costs: the taxdepartment more administrative costs, compliance costs taxpayers more, and aninvisible social costs: loss of efficiency. Only three social cost that is five or six onehundred billion U.S. dollars per year is huge. U.S. government generally complexproblem there is a consensus for reform of the tax system, that would like a smootherevolution of the tax system, but there are many different specific programs. So,whether it is a single tax theory, or dual tax theory, the theoretical reason why theUnited States has a great community and government markets, mainly the UnitedStates caused by the complicated tax laws. Therefore, regardless of the single tax anddual tax in the United States could eventually be fully implemented to simplify the taxsystem represented by these two theories, convenience, efficiency, impact on thetraditional American principles of integrated tax model is very large. The reformprocess of the United States personal income tax system has proved to simplify thetax system is an irreversible historical trend and social needs.
In the U.S. personal income tax system to optimize the tax base, we mainlyfocus on U.S. personal income tax bases involves pattern analysis and study the scopeof taxable income, the tax base size, expense deduction, indexation and so on. Inexamining the U.S. personal income tax base, we need to figure out the U.S. personalincome tax base is very important to optimize the process of two mechanisms: one isthe relationship between the tax bases of inflation to solve, namely the tax indexationmechanism; another is resolved relationship with net proceeds of the tax base, theelastic expense deduction mechanism. At the same time research tax bases of threespecial mechanisms: selective mechanism to maximize net of minimum tax paymentmechanism, waiver disappear mechanism. U.S. personal income tax system has a lotof experience in the tax base optimization worth learning, including: the U.S.personal income tax personal broad exemptions, standard deduction, the tax basegrade and individual labor income tax credit, have handled the implementation ofindexation, eliminate the impact of inflation on the tax base. Meanwhile U.S.Individual Income Tax expense deduction and credit projects elasticity is veryuser-friendly, and fully reflects the amount of energy taxation principle. U.S. personalincome tax law provides a right to taxpayers both active choice, such as selective mechanisms to maximize the deduction; simultaneously gave the government theright to choose taxation, such as the minimum tax payment mechanism. Flexibleexpense deduction system, there are many institutional innovation. For example, forhigh-income earners, to cancel his enjoyment of the amount of relief, launched the "waiver reduction mechanism." The real regulation fair, truly reflects the elastictaxation. Finally, we have optimized the U.S. personal income tax base madeforecasting trends: U.S. personal income tax base settings, not the blind pursuit of"wide tax base," but the real pursuit of " fine tax base." Set the width of the tax baseis wide and should narrow it narrower. First of all the personal income are included inthe scope of the collection, so that the tax base as broad as possible, throughscientific indexation mechanisms and flexible expense deduction mechanisms forpersonalized adjustment, net of maximizing mechanism by choosing to waivemitigation mechanism, alternative minimum tax mechanism for correction, for truly"pure income" tax. Therefore, the " fine bases ", U.S. personal income tax base is thefuture direction of optimization.
In the U.S. personal income tax rate structure optimization, firstly on the U.S.personal income tax rate structure evolved a brief review of the analysis, then thetrend of the U.S. personal income tax rate structure before and after the crisis, thenew rate structure analysis showed a lower initial rate, the highest marginal tax ratefluctuations and deceleration rate structure of the specific reasons. Analysis of theUnited States in four different designs at different rates of tax units, theimplementation of specific practices tax indexation adjustments. While at the sametime the rate of change in the trend of the U.S. capital gains comparative analysis.U.S. personal income summed up the current rate structure and characteristics: theimplementation of the U.S. personal income tax rate is one dollar progressive mode,the rate of scientific and reasonable structure design, the tax rate is not equalprogressive progressive route, while the rate of tax applicable to the table is adifferent level from, so even if the same taxable income, but the tax level from theinconsistent tax liability is not the same. The rate specified in the table applies to adifferent flat tax rates are different. But also the implementation of indexation ratestructure adjustment, according to the inflation rate of the tax changes in the projectwith the price indexation adjustments to eliminate the effects of inflation on the actualtax liability.
U.S. personal income tax system is the core element of the U.S. personal income tax system, but also give full play to its functions, including: tax system has been theU.S. government 's main lever to adjust economic activity, is an important means ofincome redistribution U.S. regulation. It provides for a progressive reduction route,regulating moderate and reasonable restrictions on the more modest increase inincome, better progressive effect, to better reflect the individual income tax rates, taxburdens class role. Rate structure should be adapted to the needs of themacroeconomic evolution of the American form of development from the federalpersonal income tax rate structure point of view, basically revolves around revenueassurance, promote economic development and maintain a neutral tax reform andimproving collection efficiency, the rate structure often in the United States amongchanges, not changes in marginal tax rates, standard deduction or progression alsooften adjusted, this flexible approach helps form tax policy to meet the needs ofmacroeconomic development. U.S. personal income tax, depending on the identityof a different level from the provisions and tax rates. Depending on the taxpayer, thetaxpayer comprehensive consideration of differences in ability to pay, subject todifferent tax table reflects horizontal equity taxes. America's tax system, there aresome problems. The first is the poor stability of the rate structure, changes frequently,taxpayers expected this lack of certainty. Second, the U.S. progressive rate structure,the regulation did not fully play the role assigned, the proportion of the capital gainstax rate, resulting in progressive personal income tax system becomes weak. Again,different tax rates apply to different tax units, the practice will produce such as "marriage penalty "," marriage bonus" and so on. Finally, the development trend of therate structure of the United States made a forecast of personal income tax: the shortterm, due to the widening impact of the U.S. financial crisis and social inequality,the rate structure by the United States into a six seven current rates structure, like therate structure becomes more complicated. But if we look into a longer period, the ratestructure will continue to flatten the inevitable development. Taking into account theUnited States has been using a proportional tax on capital gains, although long-termprofits tax rate is20%, but is still low compared to labor income and. Therefore, webelieve that the U.S. personal income tax rate structure in the long term, there is stillfurther reduced and further simplify the big trend. While optimizing the rate structureof the tax base should be fine, changing tax model of close cooperation, in order totruly achieve the policy effect.
The personal income tax system in the United States levied mechanism optimization: from the personal income tax collection system, tax declaration system,three tax-related service systems perspective of social analysis and reasonablemechanism for the U.S. personal income tax levied science. First, the U.S. personalincome tax collection is very scientific and effective. Mainly reflected in thefollowing aspects: tight revenue control system, rigorous scientific cross-auditingsystem, an effective punishment and restraint mechanisms, scientific personal incometax collection agency, the Civil incentives based on performance evaluation ofscience, law enforcement service-oriented tax collection mode, modern, informationcollection and management tools. While the U.S. personal income tax system as wellas the refinement of the model: its emphasis on the U.S. personal income tax leviedmechanism to taxpayers as the center for different types of taxpayers different taxadministration. While establishing taxpayer service bureau, set up a large number ofservice providers, to provide tax help via telephone, Internet and other means tofacilitate taxpayers tax law. U.S. personal income tax levied mechanisms,emphasizing the fine management. U.S. IRS tax administration attaches greatimportance to the refinement. Such as the use of centralized data analysis system,using the most efficient way to do well aware of the situation of the taxpayer andeffective inspection, to prevent the loss of taxes. U.S. personal income tax leviedmechanisms, emphasizing collaborative tax the tax Carolina. United Statesestablished a strict tax-related information sharing system. Tax information sectorcollaboration while providing very accurate reporting, clearly defines the kinds ofinformation reporting content, format and fill in the description. Through theestablishment of community information sharing system, on the one hand to facilitatethe utilization of the tax department to promote a variety of tax-related informationsources of revenue management, on the other hand is also convenient taxpayer fullyand accurately control their own income and expenditure, and thus accurate taxes,improve tax compliance. Of course, the perfect levied mechanism is to pay thecorresponding price. So, even though the personal income tax system revenue eachyear to the United States made a great contribution, but considering the cost of itscollection, the overall efficiency is not high. Tax cost consists of two parts: the costof the tax authorities and taxpayers to pursue collection costs. Finally, we optimizethe trend in the U.S. personal income tax levied mechanism made Forecast: U.S.personal income tax levied mechanism, not simply homing "strict administration."Strict administration, the U.S. personal income tax levied only one aspect of the system. United States to implement information technology levied, fine levied,collaborative levied, levied for the socialization experience, scientific co embodiedin the United States personal income tax levied system. The impact of the financialcrisis on the United States is still not completely eliminated, the United States is stillin the post-crisis era. The U.S. government 's tax collection efforts on more favorablemanagement will focus on high-income and low-income groups, regulators, while themiddle class have services in place. This difference of policy objectives, means thatthe U.S. is bound to the personal income tax levied mechanism towards a moresophisticated, information technology, collaboration, social science levied direction.
After the U.S. individual income tax system to optimize horizontal and verticalstudy, we have come to the basic idea of tax optimization. Given the typicalAmerican economic status and their personal income tax system, the experience of itssuccessful reform is more for us to learn from. Personal income tax is the largest taxstructure in the United States, and the status and influence in the Chinese taxstructure of the economic system, political system are becoming increasinglyimportant. The features of a worldwide tax reform is obvious, that consistencydirection of reform. Therefore, our analysis of the U.S. personal income tax systemoptimization trends to some extent also learn from the world's personal income taxsystem to optimize the experience. Meanwhile, the personal income tax system reformin China from China's current situation can not, after all, mainly for China's personalincome tax levied on domestic residents, is to serve the development of China 'seconomy and society have been made. China 's economic reforms, including taxreform, and only from China 's specific national conditions, to the principle ofnational conditions as the first principle to be successful. Can also be seen from thereform of personal income tax systems of other countries, changes in the personalincome tax system also takes into account the country's economic and socialdevelopment, not the blind pursuit of experiences and practices of other countries.China is currently underdeveloped market economy countries, the income to befurther improved, the income gap is growing, the taxpayer is not strong sense ofinitiative taxes, etc., are in the personal income tax system reform of China'simportant consideration.
So we learn from the American experience, it must take into account China 'snational conditions and tax differences, from both horizontal and vertical dimensionsto compare the differences in Chinese and American personal income tax system, and thus draw conclusions applicable.
First, we need to compare the longitudinal course of development of China-USindividual income tax. Mainly from the perspective of a longitudinal analysis of theway the United States and Its Implications personal income developing countries, theUnited States less take detours, lessons learned, and better promote the optimizationand the personal income tax system. Meanwhile, the difference between China andthe U.S. personal income tax system of the elements from the horizontal, includingdifferences in tax model, the progressive differences, differences in the rate structure,the tax base design differences, differences in administration and so on. Combinedwith differences in these different elements, draw useful conclusions ComparisonStudy reform.
New ideas for U.S. income tax purposes optimized " Fine bases, dual rates,simplifying the tax system, scientific administration, strengthening progressive " forChina to promote the personal income tax reform is very meaningful reference. Wediscuss the personal income tax reform, when China, but also from personal incometax progressivity optimization, optimization of the tax base, tax optimization, taxmodel optimization, optimization of five angles collection according to this ideaexpanded.
引文
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