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1990年,美国联邦政府的税收收入(不含社会保障税)达6239.43亿美元,与税收收入规模相若,美国也建立了庞大的、严密的税收征管机构系统。其主要特点是: 1、与国家政体及分税制的税收管理体制相适应,设置税收征管机构。美国是联邦制国家,实行三级政府体制,即联邦政府、州政府和县、镇、市、村组成的地方政府。在税收管理体制方面,实行以划分税种为主要特色的分税制,形成了三级税收网,即以个人所得税为主体的联邦税收系统,以销售税为主体的州税收系统和以房产税为主体的地方税收系统。与此相适应美国分别建立有联邦政府、州政府和
In 1990, the federal government’s tax revenue (excluding social security taxes) amounted to 623.943 billion U.S. dollars, which was similar to the tax revenue scale. The United States also established a huge and tight system of tax collection and administration agencies. Its main features are: 1, and the state polity tax system and tax management system to adapt to set up tax authorities. The United States is a federal state with a three-tier government system, namely, the federal government, the state government, and local governments composed of counties, towns, cities and villages. In terms of the tax administration system, the tax-sharing system with the division of taxes as its main feature has been implemented, forming a three-level tax net, that is, the federal tax system based on personal income tax, the state tax system mainly composed of sales tax and real estate tax Local tax system. In line with this, the United States set up a federal government, state government and respectively