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在世纪末的最后时段，我和一批同行踏上了考察美国税收的行程。美国号称当会世界税收大国．不包括各州以下各级税收．仅相当于我国中央级税收的联邦税收收入，１９９８年就达１．５万亿美元。如此巨额税款，从哪里来？如何构成？怎样征收？用于何方？这些当然是我们考查的...
At the end of the century, I and a number of my peers embarked on a trip to study the U.S. tax. The United States claims to be a big tax country in the world. Does not include taxes at all levels below the state. Only the equivalent of China’s central tax revenue of federal tax revenue in 1998 reached 1.5 trillion US dollars. Such a huge tax, come from? How to form? How to collect? For what? These are of course the ones we examined ...