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世界上一些国家地方税税种的设置□董文毅一、世界上一些国家地方税种的设置情况美国是联邦制国家，税收管理体制与其政体相适应，分为联邦、州、地方三级税收管理体系。联邦政府的税收管理体系：以个人所得税、公司所得税和社会保险税三大直接税为核心，辅之以国内消费税...
Local Tax Types in Some Countries in the World □ Dong Wenyi I. The Setting of Local Taxes in Some Countries in the World The United States is a federal state. The tax administration system is compatible with its regime and is divided into three levels of federal, state and local tax administration systems. The federal government’s tax administration system: the personal income tax, corporate income tax and social security tax three direct taxes at the core, supplemented by domestic consumption tax ...