一、美国所得税税式支出管理的具体做法 (一)个人所得税 美国个人所得税方面与投资有关的税式支出有:投资的税款抵免、加速折旧,资本收入不予计列,部分债券免税,人寿保险储蓄利息不予计列,净利息的扣除。股息与利息的税款抵免。与住房有关的税式支出有:抵押贷款利息的扣除,财产税的扣除,出售住房的资本收益。养老金、受益与保险方面的 First, the United States income tax-specific expenditure management (a) personal income tax investment income-related tax expenditures in the United States are: investment tax credit, accelerated depreciation, capital gains are not excluded, some of the bonds tax-free, Interests on life insurance savings are not included in the net interest deduction. Dividends and interest tax credit. Housing-related tax expenditures are: mortgage interest deduction, property tax deduction, the sale of housing capital gains. Pensions, benefits and insurance