2016年是财政落地年,个税改革将成为重头戏。已上报国务院的个税改革方案中提到了提高起征点,房贷利息、学费养老费抵税以及将以家庭为计税单位的综合税等一系列改革措施。这次个税改革较大程度借鉴了美国的个税体系,那么这次借鉴是否也会像证券业的熔断机制那样以失败告终呢?比较美国现行税制与我国已改革的税制,分析其困境与措施。 2016 is the financial year, the tax reform will become the highlight. A tax reform package that has been submitted to the State Department mentions a series of reform measures such as improving tax thresholds, interest on mortgages, tax deductions for endowment fees for tuition and comprehensive taxes that will employ families as tax units. This tax reform to a large extent, draws on the tax system in the United States, then this reference will also fail as the fuse mechanism of the securities industry as a failure? Comparison of the current tax system in our country and our reform of the tax system, analysis of the dilemma and Measures.