美国税制简介税收可分为直接和间接税。一般来说，直接税不能直接转嫁给他人，例如个人所得税、遗产税等；间接税可全部或部分转嫁他人，例如销售税、增值税，消费税及货物交易税等，皆可转嫁到最后消费者。美国税收主要来自直接税，特别是个人及公司所得税。所得税有联邦... Introduction to U.S. Taxation Taxes can be divided into direct and indirect taxes. In general, direct taxes can not be directly passed on to others, such as personal income tax, inheritance tax, etc. Indirect taxes can be passed on to the ultimate consumer, in whole or in part, such as sales tax, value added tax, consumption tax and goods transaction tax. U.S. taxes come mainly from direct taxes, particularly personal and corporate income taxes. Income tax federal ...