作为市场经济体制比较完善的西方发达国家,美国较为完善的税制体系及税务管理体系,对我国的税制改革和征管改革有很多有益的借鉴。本文通过对美国税制、主要税种的介绍,美国税制特征的分析,提出我国税制结构设计以及改进所得税、财产税、社会保障税等方面的启示。 As a well-developed western market economy system, the well-developed tax system and tax management system in the United States have many useful lessons for China’s tax reform and collection and administration reform. Based on the introduction of the tax system in the United States and the introduction of major tax types and the analysis of the characteristics of the tax system in the United States, this paper puts forward the enlightenment of the tax structure design and the improvement of income tax, property tax and social security tax in China.