所谓税制,就是税收法规和稽征管理制度的总称。目前,美国实行的是联邦、州和地方(州以下的县、市以及供水、教育、消防等特殊区域)三级财政税收体制。联邦、州、地方三级政府根据权责划分,对税收实行彻底的分税制。联邦与州分别立法,地方税收由州决定,三级税收分开各自进行征管。 The so-called tax system is the general term for tax regulations and tax administration systems. At present, the United States implements a three-tier fiscal and taxation system at the federal, state and local levels (counties and cities below the state and special areas such as water supply, education and fire control). The federal, state, and local governments at the three levels divide their powers and responsibilities and implement a thorough tax-sharing system for tax revenue. The federal and state legislation, the local tax by the state decision, three separate tax collection.