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一国政府控制着该国相当大一部分的资源,以便能够为其国民提供教育、交通、公安、消防以及国防的保障,有的国家还提供医疗看护服务。通常,政府是通过税收,为上述各项服务保障筹集资金。税收有不同种类,又分不同渠道收缴,包括以房地产价值为基础的房地产税,以消费者购买商品的价值为基础的销售税,以工资为基础的职业雇佣税,以生产产品价值为基础的生产税,以死亡遗产为基础的继承遗产税,还有以赚得收入为基础的所得税。在美国,除了生产税外的以上其他税种,你都可以找到。在美国,不是没有生产税,而是它被叫做增值税。通常,各级政府(联邦、州、当地)所收税也不相同。
我们在此研究的所得税,它是以某段时间内个人或企业的收入为基础的税种。这项税收是联邦政府税,而且绝大多数州把它作为其政府收入的主要来源。
所得税概述
所得税是当今世界经济生活中的重要组成部分,所得税法亦是各国政府税收政策的重要一环。税收的主要目的是为一系列政府举措提供资金。1994年美国联邦政府收入的主要部分来源于个人与企业的所得税。税收的附带目的是在纳税人履行税法规定的时候完成某些社会福利目标。例如,个人所得税实行累进制,意味着收入越高者纳税越多。1994年,一个未婚纳税人面临的税率在他收入只有$22,750时为15%;而当他的收入超过$250,000时,他就必须交纳39.6%的税,通过这一制度,即可实现更多的税赋转移到高收入纳税者身上的社会目标。
美国国内通过立法管理税收。我们现在执行的是1986年通过的国内税收法规(IRC),它在1986年以后几年内几经修定。国会担负着税收方面的许多职责,诸如制定税收程序,确定税款应交给财政部还是交给国内税务署(IRS)。对于公司而言,所得税是以应纳税人为基础的。应税收入,或者叫做可税收入,是指应税收入项目减去允许的纳税减除额(tax deductions)。总的说来,所有的收入都是应税的,所有的普通的而且必要的经营费用都是应扣减的。但是,这个一般的规律有着太多的例外,以致于税收意义上的应税收入与公司向股东和公众公开的税前收入往往有着很大的差距。
这种差距在许多国家中并不存在。例如,在法国、德国和日本,他们的财务报告制度与以税收为目的所公开和使用的收入的计算和定义大体相同。但是,美国所得税法规与公认会计原则的差异造成美国财务会计上的这一特殊问题。之所以会产生这个大差距,主要因为公认会计原则力图为投资者提供有用信息,而税收规则是尽力做到保持某特定的社会和经济目标方向的同时,增加政府收入。
好的管理者们力图在法律允许的情况下,在最晚的时刻支付最少的所得税。这一动机就使得企业尽可能长地拖延公开利润的时间,而要尽可能快地扣除可减除的费用项目。一旦这些利润及费用组合起来得出应税收入,那么税收就等于应税收入乘以税率。美国公司实行累进税,税率从收入低于$50,000时的15%到收入高于$335,000的35%不等。许多州也征收所得税,各个州的税率也都不尽相同。

A government controls a substantial part of its resources, so as to provide education for its national security, fire control, transportation, and national defense, some countries also provide medical care services. Usually, the government's tax revenue for the above-mentioned, through service guarantee fund raising. There are different kinds, and tax collection, including the different channels in real estate value of real estate tax, based on the value of consumers to buy the product sales, based on wage is the base of professional production of products, to hire tax basis of production value to death, the inheritance tax based on heritage, have to earn income tax basis. In the U.S., in addition to the above the production tax and other taxes, you can find. In the United States, not produce tax, but it was called the VAT. Usually, the government at all levels (federal, state, and local taxes).
In this study we income, it is a period of individual or enterprise income tax basis. The tax is the federal government taxes and most state it as the government's main source of income.
Income tax
Income tax is the world economy is an important part of life, the income tax is the tax policy governments is important one annulus. The main purpose of the tax is a series of government measures. In 1994 the U.S. federal government revenues from the main part of personal income tax and enterprise. Tax payers performing with purpose is in the tax law when some social welfare goal. For example, personal income tax system, implement progressive tax revenue, the means. In 1994, a single tax payers faces in his income for only $15 22,750, And when he's earning more than $250,000, he must pay the tax by the ideation, a system can be realized more taxes transferred to a high income taxpayers social goals.
American domestic legislation by tax administration. Now we are executed in 1986 through domestic tax regulations (IRC) in 1986, it after a few years after revision. Congress bears tax has many duties, such as tax, tax should be determined to program of finance or to the inland revenue (IRS). For companies, income tax shall be based on the taxpayers. Taxable income tax, or can be, refers to the income of the taxable items minus tax deduction allowed (tax knowing). Generally, all income is taxable, all of the ordinary and necessary management fees shall be deducted is. However, the general rules of the exception that is too much to the taxable income tax on the significance and the company to shareholders and public pre-tax income often have the very big disparity.
This disparity in many countries did not exist. For example, in France, Germany and Japan, their financial reporting system with the public for the purpose of tax revenue and use of calculation and definition is approximately the same. However, the income tax laws and regulations with generally accepted accounting principles of the financial accounting differences on this special problems. The large gap, mainly because of the generally accepted accounting principles for investors to provide useful information, and tax rules is to keep a certain social and economic targets at the same time, increase the government direction.
Good managers in the law to allow the situation, in the late payment of income tax at the moment. This is a motive makes enterprise as long as possible to delay the time, and public profits as quickly as possible to deduct the costs can be deducted project. Once these profits and expenses that the taxable income, combined the taxable income tax that is multiplied by the tax rate. American company executes a progressive tax rate, income is less than $50,000 from the above $335,000 15% to incomes ranging from 35%. Many states are income taxes, each state rate are also different.
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第1个回答  2009-05-16
A government controlled part of the country's considerable resources in order to be able to provide education for its citizens, transportation, public security, fire protection, as well as national defense, some countries also provide medical care services. Typically, the government through taxation, the protection of these services to raise funds. There are different types of taxes, the collection was divided into various channels, including value-based real estate real estate taxes to consumers to buy goods based on the value of the sales tax, wage-based employment tax professional to produce products valued at the basis of the production tax to death to inherit the estate-based inheritance, as well as to make
A government controlled part of the country's considerable resources in order to be able to provide education for its citizens, transportation, public security, fire protection, as well as national defense, some countries also provide medical care services. Typically, the government through taxation, the protection of these services to raise funds. There are different types of taxes, the collection was divided into various channels, including value-based real estate real estate taxes to consumers to buy goods based on the value of the sales tax, wage-based employment tax professional to produce products valued at the basis of the production tax to death to inherit the estate-based inheritance, as well as to make
Revenue-based income tax. In the United States, in addition to the above production tax to other taxes, you can find. In the United States, production tax is not, but it is known as value-added tax. In general, at all levels of government (federal, state, local) taxes are not the same.
Income tax overview
In this study we have income tax, which is based on a certain period of time an individual or corporate income-based taxes. The federal government tax revenue, but the vast majority of the state as their main source of government revenue.
Income tax is the world's economic life, an important component of the Income Tax Act is the tax policy of Governments an important element. The main purpose of taxation is to fund a series of government initiatives. The U.S. federal government in 1994 the main part of the income derived from personal and corporate income tax. Incidental to the purpose of taxation in the taxpayer when the tax law to fulfill certain social welfare goals to complete. For example, the implementation of a progressive personal income tax system, means that the higher the income tax more persons. In 1994, a single tax rate faced by the taxpayer in his income of only $ 22,750 at 15%; and when he's earning more than $ 250,0
00 hours, he must pay the 39.6 percent tax, the adoption of this system can achieve more taxes shifted to high-income taxpayers who's social objectives.
The United States through the management of tax legislation. We are now running through 1986, the Internal Revenue laws and regulations (IRC), which in 1986 revised several times within the next few years. Congress bears a number of tax responsibilities, such as the development of tax procedures, tax should be left to the Ministry of Finance to determine or to the Internal Revenue Service (IRS). For companies, income tax is to be based on the taxpayer. Taxable income, or may be called income is taxable income to allow the project minus the amount of tax deducted (tax deductions). In general, all income is taxable, and all the ordinary and will
Operating costs are to be reduced. However, the general has too many exceptions to the law, so that the sense of tax and taxable income to shareholders and the general public often has a significant pre-tax income gap.
This gap in many countries does not exist. For example, in France, Germany and Japan, and their financial reporting system and to the public for the purpose of taxation and use of computing and the definition of income in much the same. However, the U.S. income tax regulations and generally accepted accounting principles of financial accounting differences on the United States this particular issue. The reason why will have this big gap, mainly due to generally accepted accounting principles seek to provide investors with useful information, and the tax rules is to try to do to maintain a particular direction of social and economic goals at the same time increase government revenue.
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