求翻译：美国个人所得税实行综合计征，即先计算纳税人在一个年度内各种所得的总和，然后减去经营费用得到调整的总所得，再减去非经营性费用和宽免额得到应税所得，最后运用超额累进税率计算应纳税额。综合所得可以全面反映个人负担税收的能力，有利于公平分配；同时，综合所得对各种所得同等对待，也符合税收“中性”原则。此外，综合所得也有利于扩大税基，保证个人所得税的大众性、主导性和社会调节功能。是什么意思？

U.S. personal income tax consolidated taxable, that is, first calculate the taxpayers in a fiscal year the sum of all income, then subtracting the total operating expenses have been adjusted income, minus operating expenses and non-concession to be taxable income, and finally calculated using progre

The United States with an integrated personal income tax levied on taxpayers, that is, first calculate the proceeds within a year, and then subtracting the total of operating costs have been adjusted, the total income minus non-operating costs and concession are taxable income over-allotment Option,

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United States integrated personal income tax levying, namely calculation of taxpayers in an annual sum of and be revised total income minus operating costs, minus non-operational expense and allowance are taxable, last used excess progressive rates calculated tax. Integrated the ability to reflect f

United States implementation of integrated calculation and collection of personal income tax, which evaluates the taxpayers in a given year the sum of the, and then subtract the operating costs are derived from the total adjustment, minus non-operational cost and amount of the exemption are taxable,