美国实行税务申报制度,即根据税法规定,纳税人自行申报所得,由税务机关进行审核,然后按照核定的所得额依率计税,由纳税人一次或分次交纳。据此,税务部门有权对纳税人的纳税申报进行审核和更正。为受理纳税人的异议申诉,美国制定了税务不服上诉制度。纳税人若对税务部门的更正不服,可以到上诉办公室进行磋商,也可以直接诉诸于司法程序。 In the United States, the tax declaration system is implemented. That is, according to the tax law, the taxpayers declare their own incomes and shall be examined by the tax authorities. Taxes shall be paid at one or more grants according to the approved income. Accordingly, the tax authorities have the right to review and correct taxpayers’ tax returns. In order to accept the taxpayer’s opposition complaint, the United States enacted a system of tax refusing appeals. If taxpayers are not satisfied with the correction of the tax department, they may go to the appeal office for consultation or may directly resort to the judicial process.