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经过国会与政府之间的数月协商,美国已于1990年10月27日通过了1990年收入法案,并于1990年11月5日由布什总统签署执行。该法案不仅通过对个人所得税的重大变动,体现了美国在1991年的增税行为,而且预示着美国未来的增税趋势,因而它是美国税收改革的一个分水岭,且对各方面都带来了极其重要的影响。一、美国1990年收入法案的增税行动及其影响美国新法案的最大特点在于,它从个人所得税、工薪税各国内消费税等三个方面增加了收入,但它在其中任何一个方面所作的变动都没有给纳税人带来很大的震动。新法案首先对
After months of parliamentary and government consultations, the United States passed the Revenue Bill of 1990 on October 27, 1990 and was signed by President Bush on November 5, 1990. The bill not only reflects the significant increase in personal income tax in the United States, but also indicates the trend of tax increase in the United States in 1991, so it is a watershed in the tax reform in the United States and brought in all aspects Extremely important effect. First, the United States revenue act 1990 revenue tax action and its impact The most prominent feature of the new act in the United States is that it increases revenue from three aspects: personal income tax, domestic consumption tax on payroll tax, but it changes in any one of them Did not bring a lot of shock to taxpayers. The new law first of all