(1) There are two types of personal income tax rates in China: one is excessive progressive tax rate, and the other is proportional tax rate. ?

Income from wages and salaries is subject to a seven-level progressive tax rate of 3% ~ 45%; The income from the production and operation of individual industrial and commercial households is subject to the five-level excess progressive tax rate of 5% ~ 35%. Other types of income, such as remuneration for manuscripts, remuneration for labor services and royalties, are subject to the proportional tax rate of 20%. ?

(2) The individual income tax in the United States is subject to a uniform progressive tax rate. The individual income tax law provides four different tax bands for taxpayers' taxable income, and the tax rate at the same band is the same, ranging from 10% to 35%. ?

2. Timely adjustment of the threshold.

(1) China1September 1980 began to collect personal income tax, and the monthly threshold was 800 yuan; In 2005 10, it was adjusted to 1600 yuan, with an interval of 25 years. During this period, China's economy has undergone earth-shaking changes, and residents' income is not higher than before; In 2007, it increased to 2000 yuan, with a gap of about 2 years; At 20 1 1 year, the threshold was raised to 3500 yuan, and it was four years later. ?

(2) According to the legislative method, the IRS has adjusted the threshold of personal income tax (also known as tax relief) year by year from 198 1 year, and the index it uses can be the influence of price changes and economic conditions on the purchasing power of money.

Its purpose is to make the personal income tax adjust the purchasing power of money with various indexes, so as to eliminate the influence of inflation on the living standards of residents. At the same time, this move can reduce the frequent adjustment of tax rates. The annual threshold in the United States is generally $7,500. ?

3. How to declare personal income tax?

(1) In China, at present, wages and salaries are levied on a monthly basis (except for certain industries), and individual industrial and commercial households are levied on an annual basis, and they will be settled after the end of the year. In other words, most people's wages and salaries, once assessed, cannot be returned if they are underpaid and overpaid. Because China's tax law doesn't make up for the general salary. ?

(2) Personal income tax in the United States is paid in advance on a monthly basis and settled in one year. The system of individual annual summary tax return is adopted, and each person selects four categories of declaration according to marriage and family situation: unmarried single, married merger, married separately and household declaration. Each taxpayer has a unique social insurance number, and all income declaration information is summarized under this number.

At the end of each year, the employer issues a form in duplicate on the employee's income, one for the employee and the other for the IRS, which details the employee's income and the tax withheld and remitted. People can declare according to this form and other income conditions, and refund more and make up less. ?

4. What is the taxation mode of individual income tax?

According to tax design and its collection methods, individual income tax can be divided into three types: comprehensive tax system, classified tax system and tax system combining comprehensive classification. ?

(1) China implements a classified tax system for individual income tax, and classifies all kinds of income obtained by individuals into 1 1 categories, using different expense deduction standards, different tax rates and different tax calculation methods respectively. ?

(2) The United States implements a comprehensive income tax system for individual income tax, which is a method of taxing the balance of taxpayers' annual income after deducting the legal threshold (exemption) and costs. The comprehensive income tax system considers the taxpayer's comprehensive income level and family burden. It can reflect the taxpayer's comprehensive negative tax capacity.

Paper net, China-Individual Income Tax Difference