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本文试通过勾画美国市场经济制度的基本构架,使人们对美国这种独特的市场经济形式有一个概括的了解,以期为我国的市场经济制度建设提供参考一、美国的企业制度美国的企业制度,就其基本性质而言,实行的是私有财产制度,可以说,除了邮政企业实行一定程度的国有以外,其他一切企业都基本实行私人所有、私人经营。即使象一些基础产业如航空、通讯、铁路等也是如此。邮政也有部分业务如包裹投递等向私人开放。美国的企业制度,就其组织形式而言,可以分为三种基本类型:业主制企业、合伙制企业和公司制企业。业主制企业是指由一个所有者创办并由本人亲自经营的企业,其产权关系是,企业实行个人所有、个人经营,所有权与经营权合一;在风险责任上实行无限责任;在利益分配上实行单一税,即无须缴纳企业所得税,全部企业收入算作所有者的个人收入,所有者向联邦和州缴纳个人所得税。合伙制企业是指由两人或两人以上共同出资为谋取利润而建立的企业。这种企业由于其内部产权关系不同,区分为两种不同具体形态:(1)无限合伙企业。其产权关系是,各合伙人不
This paper attempts to outline the basic framework of the U.S. market economic system so that people have a general understanding of this unique form of market economy in the United States so as to provide a reference for the construction of China’s market economy system.1 The American enterprise system The American enterprise system, As far as its basic nature is concerned, the system of private property is practiced. It can be said that all the enterprises except the postal enterprises carry out a certain degree of state-owned ownership, and basically all other privately-owned and privately-owned enterprises are practiced. Even if it is like some basic industries such as aviation, telecommunications, railroads and so on. Some postal services, such as parcel delivery, are also open to private individuals. The United States enterprise system, in terms of its organizational form, can be divided into three basic types: owner-owned enterprises, partnership enterprises and corporate enterprises. Owner-owned enterprise refers to an enterprise founded by one owner and run by himself. The property right relationship is that the enterprise implements the combination of individual ownership, individual management, ownership and management rights. It imposes unlimited liability on risk responsibility. On the distribution of benefits The implementation of a single tax, that is, without paying corporate income tax, all corporate income as the owner’s personal income, the owners pay the federal and state personal income tax. A partnership enterprise means an enterprise established by two or more people jointly funded for profit. Because of their different internal property rights, this kind of enterprise is divided into two different specific forms: (1) unlimited partnership. The property relationship is that the partners do not