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本文主要研究了美国联邦政府、州政府与地方政府之间税收划分的实践。从税收收入来源看,联邦政府主要收入来源为所得税,州政府主要收入来源为销售税和个人所得税,而地方政府主要收入来源为财产税。美国政府间税收划分的最大特点是州和地方政府被赋予较大的自主权,特别是州政府,其享有与联邦政府相当的征税权。在我国地方政府财力不足问题凸显,地方政府财政严重依赖土地出让金和债务的背景下,我国可以借鉴美国在税收划分上的经验,赋予地方政府更大的税收自主权解决财政困难问题。
This paper mainly studies the practice of tax division between the federal, state and local governments in the United States. From the source of tax revenue, the main source of income of the federal government is income tax, the main revenue sources of the state government are sales tax and personal income tax, while the main source of income of local government is property tax. The most prominent feature of the tax division between the United States and the United States is that the state and local governments are given greater autonomy, especially state governments, which enjoy the same taxation rights as the federal government. Under the background of the insufficient financial resources of local governments in our country and the heavy reliance of local governments on land transfer fees and debts, our country can learn from the experience of the United States in tax allocation and give local governments greater tax autonomy to solve the financial difficulties.