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8月27日以省国税局副局长李亚民为团长一行15人前往美国进行税收征管业务考察,历时20天。通过对美国洛杉矶、马里兰州税务局等单位的考察,对美国税收制度、税收征管、税务稽查机构、税务管理体制等有了一个较为全面的了解。 一、美国的税收制度 美国是世界上主要经济发达国之一。自第二次世界大战以来,美国在科技、文化、经济等方面,一直位居资本主义国家之首。由于历史、政治、经济种种原因,其税收制度有其许多特点。
On August 27, 15 people headed by Li Yamin, deputy director of the provincial IRS, went to the United States for a tax inspection business and lasted 20 days. Through the inspection of Los Angeles, Maryland State Revenue Service and other units, the United States has a more comprehensive understanding of the U.S. tax system, tax collection and administration, tax inspection agencies and tax administration systems. First, the U.S. tax system The United States is one of the major economically developed countries in the world. Since the Second World War, the United States has consistently ranked first among the capitalist countries in science, technology, culture and economy. Due to historical, political and economic reasons, its tax system has many characteristics.