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X,(,400067):,,,,,:;;;:F291.1;F127:A:1008-6439(2004)04-0105-04ComparisoninincometaxesamongChina,AmericaandGreatBritainWANGHuai-zu,ZHANGXi-yue(BusinessAdministrationDepartment,ChongqingCollegeofEducation,Chongqing600067)Abstract:Comparisoninincometaxespaidbymedium-incomeclasswasmadeamongChina,AmericaandGreatBritain,themainpurposeofwhichistodeducethelevelofpovertylineandthelevelofincomethatshouldpaytax.Afunctionofthelevelofincomethatshouldpaytaxandtheaveragetaxratewasestablished.Theconclusionisthatasfarasthetaxratesofmedium-incomeclassinthethreecountriesareconcerned,China’sisalmostthesameasAmerica’s,butChina’sisquitelowerthanGreatBritain’sKeywords:incometaxes;taxrates;thelevelofpovertyline;thelevelofincomethatshouldpaytax,(),,:(1)(2)(3)()(4)(5),,,.(1),,,(2),,3/4[1],,,,(3),,,501X:2004-02-23:(1974-),,,(1971-),,2004466()JOURNALOFCHONGQINGTECHNOLOGYANDBUSINESSUNIVERSITY(WestForum)20048Aug12004©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.,,,,,(4),,(5).(1)12003[2]()(%)()1500502500200010253200050001512545000200002037552000040000251375640000600003033757600008000035637588000010000040103759100000451537522003(Y-1,)()(%)()11400010021400056800157003568001146502563804114650174700289819.551747003119503318554.563119503524793.5::;Y-1:;Y-2:;X:Y-1,32003-2004()(%)()1196010%219603050022%235.233050040%5725.2:(2),,,,[3],,,,()2002736(//)[4]290344,143,290,280,241,185,30036,205//2,(CensusBureau)(PovertyThresh2olds),(HHS)(PovertyGuidelines),,,(PovertyThresholds)20032002,659183/,14348/[5],14348//,(BasicStatePension)[6]2003-200477.45//,[7]4027//(3),601(),:20044©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.,(/):,;,;:(1)y=(tm-a)/t(1)y:;t:;m:;a:(2)x=t/k(2)t:;x:;k:(2)(1),t,:y=m-akx(3),,,::y=5%x2.44y=10%-0.12/x2.44x9.77y=15%-0.61/x9.77x24.4y=20-1.83/x24.4x97.56y=25%-6.71/x97.56x195.12y=30%-16.46/x195.12x292.68y=35%-31.1/x292.68x390.24y=40%-50.61/x390.24x487.8y=45%-75/xx487.8:y=10%x0.98y=15%-0.05/x0.98x3.96y=25%-0.45/x3.96x8.00y=28%-0.68/x8.00x12.18y=33%-1.29/x12.18x21.74y=35%-1.73?xx21.74:y=10%x0.49y=22%-0.06/x0.4x7.57y=40%-1.42/xx7.57(4):1(5):2003,30005000,800,(/)20004000,(205//),1020,9%12%,1:2002[8],():4()(/)(0,17916)(17916,33377)(33377,53162)(53162,84016)(84016,)3.5%8.8%14.8%23.3%49.7%,,3000080000,38%(standarddeduc2tion),9500,(exemption),9150(3050/),(/)1135061350,(14348//),0.84.3,10%15%,1:()701(),:20044©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.3000050000[9],2/320000-35000,,4615,(/)1538630385,(4027//),3.87.5,20%21%,1,,9%12%,.,,,,,,(),,:[1](Mankiw.N.G,),.()()[M].:,2003.[2].[M].:,2002.[3].[R]..2002,(8).[4]CarnebD.W,RobertW.C,BruceH.W.IncomeintheUnitedStates:2002[M].U.SGovernmentPrintingOffice,2003.[5]CarlineLakin.Theeffectsoftaxesandbenefitsonhouseholdin2come2001-02[EB/OL].()(104)q0,Q0,Ctt,r),,,,,,:[1],.[J].,2000,(4).[2].[J].,2002,(2).[3].[J].,2002,(7).[4].[J].,2000,(2).[5].[J].,2001,(1).[6].[M].,2002,(6).[7].[M].,2003,(8).()801(),:20044©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.