美国税制的借鉴和启示

The Reference and Inspiration of Tax System in the United States

作为市场经济体制比较完善的西方发达国家,美国较为完善的税制体系及税务管理体系,对我国的税制改革和征管改革有很多有益的借鉴。本文通过对美国税制、主要税种的介绍,美国税制特征的分析,提出我国税制结构设计以及改进所得税、财产税、社会保障税等方面的启示。

As one of the developed Western countries with relatively perfect market economy system, the United States has developed a sound tax system and tax management system, which offer many reference and inspiration to tax reform and tax collection and administration reform in China. Through an introduction to tax system and main tax category as well as the analysis of tax characteristics in the USA, this paper presents the tax structure design and inspiration of how to improve income tax, property tax, social security tax and etc.