美国对商品零售所征收的销售税几乎是无所不在,甚至在某些对购物塑料袋单独收费的超市,买一个三分钱的塑料袋,也要另外加计销售税。五个多月以前,我以访问学者的身份赴美国加利福尼亚州。访美五个多月的时间,我以一个普通纳税人的身份,亲身感受了美国的销售税。美国对商品零售所征收的销售税几乎是无所不在,大到林林总总的各类电器,小到学校书店里出售的各种书籍和学习用品。无论是 The sales tax levied by the United States on retail sales of goods is almost ubiquitous. Even in some supermarkets that charge shopping bags separately, a three-cent plastic bag is required plus an additional sales tax. More than five months ago, I visited California as a visiting scholar. During the five-month visit to the United States, I personally felt the sales tax in the United States as an ordinary taxpayer. The sales tax levied by the United States on retail sales of goods is almost ubiquitous, ranging from the vast range of electrical appliances to the variety of books and school supplies sold in school bookstores. Whether it is