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美国是一个以税收作为联邦政府财政岁入重要来源的国家。美国最早的税收始于南北战争期间,当时只是临时性质的。直到1913年,才正式以法律形式确定了税收的合法地位。在以后的七十多年里,美国的税收几经演变,发生了很大的变化,从最初的个人所得税不超过应纳税所得额的1％的税率,到六十年代初,边际税率竟达到最低20％和最高91％的地步。目前又降到最低11％和最高50％。今天,美国税收种类之多,规定之繁复,恐怕连美国人自己也说不清楚。归纳起来,美国税收最主要的有以下几项:1.个人所得税,2.工薪税,3.公司所得税,4.国内货物税,5.关税,6.遗产和赠与税。以1981年为例,美国这年的税收为
The United States is a country that uses tax revenue as an important source of revenue for the federal government. The earliest taxes in the United States began during the Civil War, when it was only of a temporary nature. It was not until 1913 that the legal status of taxes was formally established in law. In the next seventy years, the tax revenue in the United States has undergone many changes and has undergone great changes. From the initial rate of personal income tax of not more than 1% of the taxable income, to the early 1960s, the marginal tax rate was at a minimum 20% and up to 91% of the point. It is now down to a minimum of 11% and a maximum of 50%. Today, there are many types of taxes in the United States and the regulations are complicated. I am afraid even the Americans themselves can not make it clear. To sum up, the United States the most important tax revenue are the following: 1. Personal Income Tax, 2. Payroll Tax, 3. Corporate Income Tax, 4. Domestic Taxes, 5. Tariffs, 6. Legacy and Gift Tax. Take 1981 as an example, the U.S. tax revenue this year was