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美国是一个联邦制国家,行政体制分为联邦政府、州政府和地方政府三级。相应地,美国的税收管理体制也分为联邦、州和地方三级。由其政体所决定,美国在税收管理体制上实行三级政府分权制度。这种分权制度表现在以下三个方面: (一)各级政府间实行分税管理 美国是当今世界上实行分税制最为彻底的国家。因此,联邦政府和州、地方政府的税收严格按税种划分,实行明确的分税管理。
The United States is a federal state, the administrative system is divided into federal, state and local governments. Accordingly, the U.S. tax administration system is also divided into federal, state and local levels. Determined by its own political system, the United States has implemented a three-tier system of government decentralization in the tax administration system. This decentralization system is manifested in the following three aspects: (1) Tax-sharing administration among all levels of government The United States is the country that has implemented the most thorough tax-sharing system in the world today. Therefore, the federal government and the state, local government tax strictly according to tax classification, the implementation of a clear tax-sharing management.