税收是美国支撑提供财政经费来源,维持经济正常运转必不可少的重要组成部分之一,其在美国国内生产总值中所占比率因美国经济兴衰、战争的爆发、政府的更迭以及立法的修改而波动。而纳税本身的强制性也决定了纳税人的权益理应得到重视。 Tax revenue is one of the most important components of the United States that supports the provision of financial resources and maintains the normal operation of the economy. Its share of the U.S. GDP has been attributed to the rise and fall of the U.S. economy, the outbreak of the war, the change of government, and the revision of the legislation And fluctuate. The compulsory tax itself also determines the rights and interests of taxpayers deserve attention.