一、中美个人所得税税率累进程度比较(一)中国现行个人所得税税率累进程度测度。我国现行个人所得税实际上采用累进税率的项目有:工资薪金所得、对企事业单位的承包经营和承租经营所得、城乡个体工商业户生产经营所得、劳务报酬所得、稿酬所得、特许权使用 I. Comparison of the Progressiveness of the Individual Income Tax Rates between China and the United States (I) Measurement of the Degree of Progressiveness of the Current Individual Income Tax Rates in China. In fact, the current personal income tax of our country adopts progressive tax rates: income from wages and salaries, income from contracting and leasing of enterprises and institutions, income from production and operation of individual industrial and commercial households in urban and rural areas, remuneration for labor services, income from remuneration, use of royalties