关键词: 个人所得税, 税基, 个人扣除, 有效税率, 预缴率

Abstract: As an important part in direct tax, individual income tax accounts for a relatively low proportion in tax revenue, and its tax system is in need of further improvement in China. For now, China has taken a critical step in individual tax reform, featured with combination of synthesis and classification, which will be officially enforced on January 1, 2019. But this is merely the first step. There will exist many arduous tasks and related issues in desperate need of in-depth study. With long history and perfect system of America’s individual income tax system, plenty of experiences we can learn from are available. The study shows the America’s individual income tax serves as an important tax enables simultaneously to raise revenue as well as adjust income redistribution. The income tax threshold is low, which is flat with poverty line. Besides, America’s income tax covers a wide range of incomes, and two-thirds of the nationals participate in income tax returns. The above provides beneficial references for China’s individual income reform.

Key words: individual income tax, tax base, individual deduction, effective tax rate, withholding rate