论文总字数：16689字

摘 要

面对日益扩大的贫富差距，收入分配的调节显得尤为重要，而个人所得税制度的改革在收入分配改革中是一个核心环节，是国家调节收入分配、缩小贫富差距和促进社会公平的重要手段。

我国的个人所得税经过6次改革，但是仍旧处于完善过程。美国的个人所得税经历了百年发展历程，其在征收模式、税率结构、扣除标准等计税方法方面日益成熟，较好的发挥了个人所得税调节收入分配的功能，这无疑对我国未来个人所得税制的改革和发展有着很大的借鉴意义。因此，我国个人所得税要改革既要遵循我国的实际情况，也要借鉴发达国家比较完善的税收经验。

本文通过实证比较中美两国个人所得税对其收入分配的影响，发现美国的个人所得税制度对收入分配调节效果明显，而中国的个人所得税由于税制等种种原因，导致个人所得税在调节收入分配方面的作用有限，不能很好地发挥其作用。本文的研究主要是针对个人所得税的征收模式、税率、扣除标准这三个计税方法的比较，为我国个人所得税改革提供有效的建议和思路，使我国的个人所得税更加完善有效，同时缩小贫富差距，促进社会的和谐与公平。

关键词：个人所得税；收入分配；计税方法

The Method of Calculating the Individual Income Tax in China and the United States and Its Impact on Income Distribution Analysis

Abstract

Facing with the growing gap between rich and poor, regulation of income distribution is particularly important. And the reform of the personal income tax system is a core part of the income distribution reform. It is an important means to adjust income distribution, narrow the gap between the rich and the poor, and promote social equity.

The personal income tax of our country passes 6 times reform, but it still in the process of improvement. Personal income tax in the United States has experienced a hundred years of development. It has become more sophisticated in the collection mode, tax rate structure, tax deduction standards and other tax methods. It played a better individual income tax adjustment of income distribution function. This undoubtedly has great significance to the reform and development of our country"s individual income tax system in the future. Therefore, our country"s individual income tax reform should not only follow the actual situation of our country, but also draw lessons from developed countries to compare the tax experience.

This paper empirically compares the effects of individual income tax on income distribution in China and America. It found that US personal income tax system on income distribution adjustment effect is obvious. While China"s personal income tax due to various reasons such as the tax system. The role of personal income tax in regulating the distribution of income is limited, which would not properly fulfill its role. This study is mainly aimed at the comparison of the three tax personal income such as tax model, tax rate and the standard deduction. To provide effective suggestions and ideas for the reform of personal income tax in China. So that China"s personal income tax would become more sound and effective. Meanwhile, it will narrow the gap between the rich and the poor and promote social harmony and fairness.

Keywords: Individual income tax; Income distribution; Method of calculating

目 录

摘 要 I

Abstract II

第一章 绪　　论 1

1.1 研究背景 1

1.2 研究目的及意义 1

1.3 论文框架 1

1.4研究思路 1

第二章 文献综述 3

第三章 中美个人所得税计税方法的比较 5

3.1 征收模式的差异 5

3.2 税率的差异 5

3.3 扣除标准的差异 5

3.4 小结 5

第四章 中美个人所得税计税方法对收入分配影响的比较分析 6

4.1 征收模式对收入分配的不同影响 6

4.2 税率对收入分配的不同影响 7

4.3 扣除标准对收入分配的不同影响 8

4.4 小结 9

第五章 结 论 11

5.1 分类征收模式改为综合征收模式 11

5.2 优化税率结构 11

5.3 规范扣除标准 12

致 谢 13

参考文献（References） 14

第一章 绪　　论

1.1 研究背景

随着经济的迅速发展，居民的收入不断增加，但同时贫富差距也逐渐扩大，收入分配不公平的现象已经成为影响社会和谐发展的一个重要因素。改革开放30多年来，我国的个人所得税制经历了6次修订，但是在发挥收入分配调节作用时仍有不足。

1.2 研究目的及意义

我国近年来收入分配差距扩大的现象尤为突出，收入分配差距的扩大必定会导致各种社会矛盾的发生，导致严重的两极分化现象的发生，以及产生社会对立阶层，同样，也会对资源的合理有效配置造成一系列障碍等等。这不但不利于社会的稳定和谐发展．而且也会对经济的健康持续发展造成影响。

1980年我国开始征收个人所得税。到了1994年，我国对个人所得税进行了改制，大大提高了个人所得税收入的增长幅度，使得个人所得税在税收总收入中所占的比例也逐步增加。目前，从宏观上看，我国的税率远低于其他国家，然而，增值税作为我国的第一大税面临着巨大的转型压力，因此个人所得税便成为增加国家财政收入的另一重要税制。作为调节国民收入分配的重要手段，个人所得税对于解决我国突出的贫富差距问题起着至关重要的作用。

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