近十五年来,美国的税收征管发生了巨大变化。一是税收征管计算机化;二是税收征管建立在纳税人依法自觉申报纳税的基础上。 (一)税收征管实现计算机管理。美国联邦、州及地方政府税务部门都采用税收计算机管理。美国联邦国内收入局(即国税局)在全国各地建立了十大税务管理计算中心,各州及地方政府均建立了税务计算中心,这些计算中心形成网络,也与银行、保险公 In the past fifteen years, tremendous changes have taken place in tax collection and administration in the United States. First, computerized tax collection and management; Second, tax collection and management is based on the taxpayers declare their own tax declaration based on the law. (A) tax collection and management to achieve computer management. US federal, state and local tax authorities use tax computer management. The U.S. Federal Internal Revenue Service (IRS) has set up ten tax management computing centers throughout the country, and each state and local government has set up tax computing centers that form networks and also work with banks, insurance companies