从布什减税提案看中国的个人所得税改革（Chinas personal income tax reform from Bushs tax cut proposal）.doc

从布什减税提案看中国的个人所得税改革（Chinas personal income tax reform from Bushs tax cut proposal） Chinas personal income tax reform from Bushs tax cut proposal Looking at Chinas personal income tax reform from the Bush tax cut proposal 2008-12-20 15:15:39 President Bush took office less than a month to be announced in the term slash taxes amounted to $1 trillion and 600 billion, which is the focus of the reform of personal income tax, the highest marginal tax rate is reduced from 39% to 33%, the lowest tax rate should be reduced from 15% to 10%. According to US media estimates, if President Bushs proposal was approved by Congress, the average American family would pay less than $1400 a year in taxes. The Bush tax cuts especially personal income tax, although the U.S. economy and the possible trend of weakness, but basically is a continuation of the late 1980s to the United States as the representative of the western developed countries the tax system reform. Chinas personal income tax system has made many adjustments in 1994. At present, the reform of the personal income tax reform is very demanding both in government, academia and civil society. The developed countries in the late 1980ss personal income tax reform, President Bush cuts tax reform proposals and personal income China contact a few things meaningful together maybe, at least we can have many inspirations from them, seeking benefit for Chinas personal income tax reform. The trend of personal income tax reform in developed countries in the middle and late twentieth Century In the middle and late twentieth Century, the developed countries, represented by the United States, carried out extensive reform of the tax system. On the personal income tax, reform and adjust them, is to realize fairness and efficiency as the goal, in the comprehensive income tax base by progressive tax system framework, towards the basic direction of broadening the tax base and lower taxes, reduce the grade, simplify the tax system development. In