中美英个人所得税税率比较X.pdf

( ) 2004 年第 4 期 重庆工商大学学报 西部论坛 2004 年 8 月 　　　　 ( ) 总第 66 期 JOURNAL OF CHONGQING TECHNOLOGY AND BUSINESS UNIVERSITY West Forum Aug2004 中美英个人所得税税率比较 王怀祖 ,张熙悦 (重庆教育学院 工商管理系 ,重庆 400067) 摘 　要 :本文针对中等收入阶层的个人所得税税率 ,将我国与美国、英国作了总体上的比较。其主要思路是引入贫困线 水平和应税所得倍数 ,建立了“应税所得倍数 ———平均税率”函数 ,通过比较分析发现就中等收入阶层的税率水平而言 , 中国 与美国相近 ,都大大低于英国。 关键词 :个人所得税 ;税率 ;贫困线水平 ; 应税所得倍数 ( ) 中图分类号:F291. 1 ;F127 　　　文献标识码 :A 　　　文章编号 :1008 - 6439 2004 04 - 0105 - 04 Comparison in income taxes among China , America and Great Britain WANG Huai - zu , ZHANG Xi - yue ( ) Business Administration Department , Chongqing College of Education , Chongqing 600067 Abstract : Comparison in income taxes paid by medium - income class was made among China , America and Great Britain , the main purpose of which is to deduce the level of poverty line and the level of income that should pay tax. A function of the level of income that should pay tax and the average tax rate was established. The conclusion is that as far as the tax rates of medium - income class in the three countries are concerned , China’ s is almost the same as America’ s , but China’ s is quite lower than Great Britain’ s Key words :income taxes ; tax rates ; the level of poverty line ; the level of inco