美国联邦税制改革争论的最新进展及评价

• 作 者: 郑幼锋
• 出 处: 财政研究
• 发表日期: 2006年12期
• 关键词: 税制改革 税基 消费税 所得税改革 现行税制 资本利得 税收抵免 减税政策 总预算 边际税率

当前,关于美国联邦税制改革的争论,主要是围绕税基而展开的,即美国联邦税制究竟应该以所得为税基还是应该以消费为税基,实质上为是否应该实现联邦所得税向消费税的转变。美国联邦税制改革。主要讲的是美国联邦所得税改革。这是因为,在美国联邦税制结构中,联邦所得税占主要地位,从1942年开始,美国联邦税制结构中,所得税占联邦总预算收入的约55%以上,如果除去社保收入,约占预算收入的80%以上,近几年甚至超过90%。

At present, the controversy over the reform of the federal tax system in the United States is mainly centered on the tax base. Whether the U.S. federal tax system should base its income on taxation or consumption should essentially change whether the federal income tax should be changed to the consumption tax . U.S. federal tax reform. Mainly speaking about the US federal income tax reform. This is because, in the U.S. federal tax structure, the federal income tax is the dominant factor. From 1942 onwards, the income tax in the U.S. federal tax structure accounted for more than 55% of the federal budget revenue. If the social security income is removed, 80% or more, even more than 90% in recent years.