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The American income tax system

2019-01-08 来源: 51due教员组 类别: Essay范文

下面为大家整理一篇优秀的essay代写范文- The American income tax system,供大家参考学习,这篇论文讨论了美国的个人税制度。个人所得税是美国联邦政府的主要收入来源,其占比超过联邦税收收入的40%。美国税制是世界上最复杂的税制之一。其中以美国个人所得税制度中复杂的扣除、宽免和抵免等规定表现得最为典型。复杂的税制为纳税人带来许多额外负担,加大了税收成本,不过也体现出美国税制的科学性和先进性。美国的个人所得税充分考虑了纳税人家庭情况,按照纳税人不同的身份给予不同的税收扣除、减免和抵免,体现了个人所得税量能课税的原则。

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The American tax system is one of the most complex and perfect tax systems in the world, among which the individual income tax is the most important. With the development of China's economy, China's individual income tax system is also in constant reform. The study of the American individual income tax system has important reference significance for the improvement of China's individual income tax system.

Benjamin Franklin said, "there are only two things in the world which are inevitable, taxes and death." Tax is the financial foundation supporting the operation of a country, and its importance is self-evident. Since the founding of the United States, it has gradually formed a set of tax system which is considered to be the most perfect in the world for more than 200 years. In the complicated tax system of the United States, the individual income tax is the most important.

A brief history of U.S. personal taxes: income taxes are the main source of revenue for the federal government, accounting for more than 40 percent of federal tax revenue. But at the beginning of the United States, the federal government had no right to tax. With the ratification of the constitution of the United States of America in 1789, the federal government gained the power to levy taxes. In 1862, to pay for the civil war, the federal government introduced the first income tax and established the internal revenue service, the predecessor of the internal revenue service. With the end of the war in 1872, there was no reason for the temporary income tax to continue to exist to fund the war, so the federal government ended the tax.

By the end of the 19th century, with the gradual development of free capitalism to monopoly capitalism, the gap between the rich and the poor in the society was expanding, and the public's call for income tax was rising. In 1894, the United States congress passed a law of progressive income tax, but a year later, the United States federal court declared it unconstitutional. In 1909, the government introduced the first corporate income tax for enterprises, and at the same time, the individual income tax was constantly put on the agenda. Finally, the 16th amendment of the constitution, which was approved in 1913, granted congress the right to directly collect the income tax without considering the state proportion or census data. This overturned the Supreme Court's 1895 decision in pollock v. farmers loan and trust co. In the second half of 1913, the United States congress, in the form of a bill, ordered taxes to be levied on those earning more than $3,000 a year, with marginal tax rates ranging from 1 percent to 7 percent. At the time, very few people earned more than $3,000 a year, so less than 1 percent of the population even claimed a tax refund. The costs of the World War I forced the U.S. congress to raise income taxes and expand them. In 1935, the government introduced a payroll tax to fund the social security system. In 1943, the government began to force the deduction of individual income tax from payroll, greatly facilitating the administration of income tax.

Individual income tax payer: there are three main types of taxpayers in the United States: first, permanent citizens, foreigners holding immigrant passports or "green CARDS", and foreigners who are resident taxpayers according to international tax treaties. Permanent citizenship is defined by the constitution and laws of the United States as the holding of U.S. citizenship, with the exception of some U.S. territories. The second is a foreign national holding an immigrant passport or a "green card," who has the right of permanent residence and belongs to the resident taxpayer. The third category is foreigners who are defined as resident taxpayers in accordance with international tax treaties.

Status of individual income tax payer: American individual income tax payer is divided into four kinds of status. The first is single, the second is married couple, the third is head of household, and the fourth is widower or widow. Singleness mainly refers to unmarried taxpayers who are not supported. Married couples in the second category can declare jointly or separately. A joint declaration of married couples requires that a legal marriage be established by the last day of the tax year. In addition, widowed taxpayers with at least one dependent infant child may file joint tax returns within two years of the death of their spouse. The third category of head of household refers to the taxpayer who is single but has to support the dependents. The dependents may be the taxpayer's parents, children born out of wedlock, grandchildren, etc. If the dependents are parents, the head of the household may not live with them. The fourth category of widower or widow refers to the taxpayer who has been widowed and has not remarried in the widowed year. Widower or widow status can be retained for two years.

Personal income tax taxable income: the U.S. tax code derives taxable income from gross income and adjusted gross income.

Adjustment items: adjustment items refer to the items that an individual may deduct the expenses in accordance with the provisions when calculating the gross income after adjustment. The current adjustment programs include: individual retirement and health plans, interest on certain student loans, half of the tax on self-employment, the cost of selling commercial goods, support payments to divorced spouses, and others. Deduction is divided into standard deduction and sharing deduction, and the standard deduction is given in the following table

Itemized deduction: in accordance with the provisions of the tax law, a taxpayer may exclude certain items eligible for deduction from taxable income according to actual expenses. Itemized deductions are very detailed and require taxpayers to provide detailed documents and supporting documents.

This is followed by relief or relief, a deduction under U.S. tax law for the cost of living of the taxpayer, his or her spouse and dependents. This fee is also adjusted by the irs according to different circumstances. Tax credit: a tax credit is a deduction for certain expenditures that can be used as a tax credit depending on the circumstances of each family and individual. Each dollar of the tax credit means a dollar less of the tax actually collected by the state.

The U.S. tax system is one of the most complex in the world. The most typical one is the complicated deduction, exemption and credit in the American individual income tax system. The complicated tax system brings many extra burdens to taxpayers and increases the tax cost. On the other hand, it also reflects the scientific and advanced nature of the American tax system. For example, the individual income tax in the United States fully takes into account the family situation of the taxpayer. Different taxpayers are given different tax deductions, deductions and credits, which reflects the principle that the amount of individual income tax can be taxed. The United States is the most developed and wealthy country in the world, and its tax system is also considered to be the most complete tax system in the world. Although its tax system is very complex, it still has a positive reference significance for China's tax reform.

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