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美国1990年收入法案,提高了对国内消费税的依赖程度,例如提高了对烟、酒、汽油等商品征收的消费税,并对一部分奢侈品(包括汽车、游艇、飞机、皮毛制品和珠宝)开征消费税,两项合计一年可望增加收入八十多亿美元。于是有人认为,消费税是可能成为美国今后税改的方向。其实,这个问题当前在美国还存在着争论,争论的焦点集中在以下两个问题。
The U.S. Income Act of 1990 increased the reliance on domestic excise taxes, for example by raising excise duty on goods such as cigarettes, wine and gasoline, and imposing consumption taxes on a portion of luxury goods (including cars, yachts, airplanes, fur products and jewelery) It is expected that the two projects will increase their revenue by more than 80 billion U.S. dollars in one year. So some people think that the consumption tax is likely to become the direction of future tax reform in the United States. In fact, there is still controversy on this issue in the United States. The focus of the debate is on the following two issues.