美国税制

美国税制与我国个人所得税制的改革

American Tax System and the Reform of Individual Income Tax in China

美国林业税制及借鉴

Forest Taxation in U. S. A. and its Use for Reference

美国联邦税制经过一百多年的发展，已成为世界上相当完备的税制之一。

The American Federal tax system has become a complete tax system of the world with more than a hundred years development .

讨论美国各州税制之间是如何互相作用的以及分析比较各州森林采伐之间的差异。将有助于我们更好地了解美国现行税收制度对林业的影响，也有利于我国林业税制建设的借鉴。

The mutual effect among taxes system in various states are discussed and the differences among different forest harvesting practices in various states are compared .

美国的公司税制特别古怪和令人费解，毛病很大。

US corporate taxation is especially peculiar and hard to grasp and is painfully dysfunctional .

例如，美国和英国的税制就不同英国纳税人向英国慈善团体捐赠，可以在英国获得税收减免；但美国的规定则不同。

For example , the tax regimes of the US and UK differ donations to a UK charity by a UK taxpayer qualify for tax relief in the UK , but the rules are different in the US .