美國稅法（尤其所得稅法）淺釋

How American Income Tax Law Works:A Brief Elucidation

美國稅制非常完善細密，更是我國稅法的模範，影響我國相關稅法甚深。但美國稅法是世界上最龐大複雜的稅法，不僅在數量與規模上名列世界首位，在複雜性與費解方面也是世界之冠。由於國人深入淺出介紹美國稅法之文獻頗為欠缺，國內評介美國所得稅法之書籍文章，對一般法律人似也難於親近，且多著重稅法合憲性與稅收正義問題，對美國稅法激勵之各種設計策略與方法很少著墨。本文之目的在以美國個人所得稅（聯邦收取最多收入，對納稅人最重要之稅捐為中心），就美國稅制之基本問題，試加簡明的介述，俾拋磚引玉，供讀者瞭解彼邦稅法之一助。

Our tax law,especially income tax law, is influenced by and modelled on American tax law. However American income tax laws are too complex even for American experts.This makes the average Chinese lawyer all the more difficult to have access to the American income tax laws. Moreover, as far as I know, there are very few reference books or articles written in Chinese which can give a brief and clear overview as well as explanation on how they really work. For these reasons, this article aims to address the above issues by introducing certain aspects of the American tax laws in plain language so that their laws can be better understood by our lawyers.