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随着美国政府对经济进行干预和调节的逐步加强,联邦政府的税收收入在结构上发生了以下的变化: 1.税收占联邦全部财政收入的比重呈增长趋势。税收一直是联邦政府的最主要的财政来源。在联邦政府的全部财政收入中,除了税收和各种社会保险基金收入以外的其他收入(如邮政收入,公共事业收入等),所占比重从最高的1913年占23.7％,逐步下降到战后仅在4.8—5.5％之间,1987年更是下降到2.4％。也就是说,战后税收收入一直占到联邦财政收入总额95％以上。
As the U.S. government gradually intervened and adjusted its economy, the federal government’s tax revenue structure has undergone the following structural changes: 1. Tax revenue has taken up a rising trend in the proportion of the total federal revenue. Tax has always been the federal government’s main source of finance. Among the total fiscal revenue of the federal government, except income from taxes and all kinds of social insurance funds (such as postal revenue and public service revenue), the share of total revenue from the highest in 1913, accounting for 23.7%, gradually declined to postwar Between 4.8-5.5% only, it dropped to 2.4% in 1987. In other words, tax revenue after the war has accounted for more than 95% of the total federal revenue.