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美国是一个经济高度发达的国家,也是世界税收大国,税收占了国民总收入的38％,而个人收入的纳税率,竟占了45.6％左右。 按照美国联邦税法的规定,凡美国公民、手持绿卡和在美国境内投资办企业者,都必须进行个人“自行申报纳税”,每年的4月15日之前,由纳税人将统一制发的表格填好后交税务局,这实际上也是对纳税人自觉程度的一种考验,若有隐瞒欺骗,一经查出,都得课以重罚,因为在美国,税务部门采取的行动,是十分严厉的。美国人都知道,美国税收人员的权力是非常大的,
The United States is a highly economically developed country as well as a major tax country in the world. Taxes account for 38% of the national income. The tax rate of personal income actually accounts for about 45.6%. In accordance with the provisions of the United States federal tax law, all citizens of the United States, holding a green card and investing in enterprises in the United States must carry out their own “self-declaration and tax payment,” before April 15 of each year, taxpayers will form a unified form It is actually a test to the taxpayer’s degree of conscientiousness if it is properly handed back to the Inland Revenue Department. If it is concealed from cheating, once it is found out, it will be subject to heavy penalties because in the United States, the actions taken by the taxation department are very severe . Americans all know that the power of tax officers in the United States is very large,