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美国1986年的税制改革,不仅是美国历史上一次重大的税收制度改革,也是美国半个多世纪以来税收制度赖以建立的原则或治税思想的一次重大变革。 1、在税收的经济原则上,由主张全面干预转向干预适度。30年代大危机亡后,以医治资本主义经济危机为已任的凯恩斯主义应运而生。凯恩斯主义主张国家运用各种手段全面干预经济生活,以图经济稳定发展。因此,凯恩斯主义力主税收应当全面介入经济生活,成为政府实施对经济全面干预的主要工具。在这种治税思想的影响下,美国税制在半个多世纪中逐步形成了一套能够对经济实施全面干预的税制体系。
The tax reform in 1986 in the United States was not only a major tax reform in the history of the United States, but also a major change in the tax administration system that has been established by the tax system in the United States over more than half a century. 1, In the economic principle of tax revenue, the overall intervention should be shifted to a modest degree of intervention. After the Great Crisis of the 1930s, the Keynesianism, which had taken the place of treating the economic crisis of capitalism, came into being. Keynesianism advocates that the state should comprehensively intervene in economic life by various means so as to achieve stable economic development. Therefore, Keynesian taxation of main force should be fully involved in economic life and become the main tool for the government to implement a comprehensive intervention in the economy. Under the influence of this tax treatment theory, the tax system of the United States gradually formed in the half century or so a set of tax system that can comprehensively intervene in the economy.