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美国的税收立法程序 法治化是美国税务管理的主要特色。税收是依靠国家政权通过法律手段对纳税人进行强制征收的,依法治税是税收工作的灵魂。美国的税收法律十分健全完备,基本法律制度比较稳定,而且立法、司法、执法三者分工明晰,既相互制约、又相互协作,形成了依法治税的整体合力。
The legalization of tax legislation in the United States is the main feature of tax administration in the United States. Taxation is the mandatory collection of taxpayers by means of state power through legal means. Taxing by law is the soul of taxation work. The United States has a sound and complete tax law, a relatively stable basic legal system, and a clear division of labor between legislation, judicature and law enforcement. They both restrict each other and cooperate with each other to form the overall force of tax administration in accordance with the law.