本文从分析美国税收政策与西方其他国家税收政策的差异入手,阐述了美国税收政策的核心价值观是公平与公正,以及更好地为公民提供优质公共服务,体现了财政中立。税收政策顺利实施的关键是保障公民的知情权,因此,税收政策无疑是政府的核心职能,税收政策改革的关键是公平问题,美国公民所梦寐以求的是建立一个公平和公正的税收体系。 This article begins with the analysis of the differences between the tax policy of the United States and the tax policies of other western countries. It elaborates that the core values ​​of the tax policy in the United States are fair and equitable, that they provide better public services to citizens and embody fiscal neutrality. Therefore, the tax policy is undoubtedly the core function of the government. The key to the tax policy reform is fairness. What the American citizens dream of is to establish a fair and equitable tax system.