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美国税制历史沿革到美国的移民赢得独立以后,他们授予国会绝对的征税权,宪法规定:国会应该征收赋税;所有收入项目应当通过众议院产生;直接税应在各州按比例证收;间接税应该全国统一;国会不能征收出口税;各州既不能征收进口税,也不能征收出口税。在一七九四年美国西部宾夕法尼亚州的“威士忌叛乱”(whiskey Rebellion)期间,年轻的联邦政府显示了他们有力量使税收法律得到实施。早期的联邦赋税,除了偶然产生的按比例征收的土地税外,还对鼻烟、糖、运输、蒸和拍卖销售额这类具体的商品和行为课证消费税。一八一二年战争后,这此消费税被取
After the U.S. tax system immigrated to the United States to gain independence, they granted Congress absolute absolute taxation rights. The Constitution stipulated that Congress should impose taxes on all income items through the House of Representatives. Direct taxes should be pro-rated in all states. Indirect taxes should be nationally unified ; Congress can not impose export tax; states can neither import tax nor export tax. During the Whiskey Rebellion of Pennsylvania in the western United States in 1794, the young federal government showed that they had the power to enforce tax laws. Earlier federal taxes, in addition to incidental land taxes, also levied excise tax on specific goods and practices such as snus, sugar, shipping, steaming and auction sales. After the war in 1812, this excise tax was taken