美、英、德、日四国公税制简况漆秀岚一、美国分税制现状１、美国是实行联邦制的国家，其政府分为联邦、州、地方三级，与三级政府相对应，财政体制也按联邦、州和地方三级划分。美国自１８８７年通过宪法成立“三权分立”的联邦共和国以来，一直实行分税制的财政预算管理... Brief introduction of the public tax system in the United States, Britain, Germany and Japan 1. The current status of the United States tax system 1. The United States is a federal state. Its government is divided into three levels: federal, state and local, corresponding to three levels of government. The financial system It is also divided by federal, state and local levels. Since the United States established the federal republic of “separation of powers” through the constitution in 1887, the United States has been implementing tax-sharing in the fiscal budget ...