所得税(income tax)

公共当局对辖区内个人或公司之收入所徵收的税赋。在具有私人企业进步体系的国家，所得税是政府岁入的主要来源。对个人或家庭单位所徵收的所得税称为个人所得税。1799年英国立法批准综合所得税，以资助拿破仑战争。在美国，所得税最早在南北战争期间试办，1881年最高法院坚持它是合宪的，但在1894年宣布另一种所得税违宪。1913年宪法「第十六条修正案」使个人所得税成为永久的。个人所得税的公平性乃基於一个人的收入是个人贡献以支持政府的最佳单一指数这个前提，大部分个人所得税的理论基础是：当人们的资金环境不同时，他们的纳税责任也会不同。因此，美国所得税是累进税，赚钱越多的人负担越重，而个人所得税获准扣除的项目包括家庭抵押债务所支付的利息、不寻常的医疗支出、慈善捐助、州及地方所得税和财产税。强制措施已经施行，即从工资和薪水中直接扣税。亦请参阅capital-gains tax、capital levy、corporate income tax、regressive tax、sales tax、value-added tax。

English version：

income tax

Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private enterprise, income tax is the chief source of government revenue. Income tax levied on individuals or family units is known as personal income tax. In 1799 Britain enacted a general income tax to finance the Napoleonic Wars. In the U.S. an income tax was first tried during the Civil War; the Supreme Court held it constitutional in 1881 but declared another income tax unconstitutional in 1894. In 1913 the 16th Amendment to the Constitution made the personal income tax permanent. The fairness of personal income taxation is based on the premise that one's income is the best single index of one's ability to contribute to the support of the government; most personal income taxes are conceived on the theory that when people's financial circumstances differ, their tax liabilities should also differ. Thus U.S. income taxes are progressive taxes, falling more heavily on those who earn more money, and individual income-tax deductions are allowed for items such as interest paid on home mortgage debt, unusual medical expenses, philanthropic contributions, and state and local income and property taxes. Enforcement has been facilitated by withholding the tax from wages and salaries. See also capital-gains tax, capital levy, corporate income tax, regressive tax, sales tax, value-added tax.

参考文章

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