A Comparative Study Of Individual Income Tax In China And

China has become the world’s second largest economic entity now, countries are increasingly powerful, people’s living standards gradually improved, but it should be noted there are some problems in development. While people’s average income, high-income earners and low-income gap, income gap between regions, indifferent stratum gap significantly. This gap is not conductive to the stability of society, it is the government’ responsibility to solve this problem through fiscal and tax policies. As a direct tax on personal income tax regulation is not prone to shift effect and adjust the gap between personal income distribution.But Chinese current personal income tax system using classification, collection supporting measures are not perfect, awareness of the taxpayer conscious, personal income tax on regulating unfair distribution, it does not play an effective role. It has a long history of personal income tax levy in the United States perfect legal system, high- quality tax collectors, collection and investigation strictly, it plays its due role in raising revenue and adjusting income gap.Article begins with the two countries’ development process of personal income tax. Pointing out that the main problems of Chinese personal income tax. Then comparison the differences of the personal income tax mode, the tax rate, the tax base, the tax collection measures between China and America. We hope get some ways to revolution of Chinese individual income tax, combine with the advantages of USA individual income tax and Chinese actual conditions.