美国宪法及其第2条、第10条和第16条修正案确定了各级政府职能范围,职能范围的界定影响着各级政府税权划分,税权划分决定着各级政府的税制体系和主要税种,《国内收入法典》、财政部规章和各州税收法律又进一步明确和细化了政府间税收划分。美国政府间税收划分在满足各级政府财政收支、优化资源配置和促进社会公平等方面都起到了积极的作用,然而,由于不同州之间、同一个州不同地方之间销售税和个人所得税在是否征收、征收范围大小和税率高低等方面都存在较大差异,影响商品和劳动力的州际间流动,导致州际间税收不正当竞争,不利于维护市场的统一。这些对我国合理划分中央与地方政府税收以及完善中央与地方税制体系都具有一定的借鉴意义。 The U.S. Constitution and its amendments to Articles 2, 10 and 16 define the scope of the functions of government at all levels. The definition of the scope of functions affects the division of government tax at all levels. The tax division determines the tax system at all levels of government and The main types of taxes, the Revenue Code, the regulations of the Ministry of Finance, and the tax laws of other states have further clarified and refined the division of revenue among governments. The division of tax revenue between the United States and the United States has played a positive role in meeting the fiscal revenue and expenditure of all levels of government, optimizing the allocation of resources and promoting social fairness. However, due to differences in sales tax and personal income tax between different states and between different parts of the same state There are big differences in the scope of tax collection and levying, scope of levy and tax rate. The interstate flows of goods and labor force lead to unfair taxation in interstate commerce, which is unfavorable to the maintenance of market unification. All of these have some reference to our country to rationally divide the taxes of the central and local governments and improve the tax system of central and local governments.