凡是到过美国的人 ,会对美国的税收环境感受颇深。在美国 ,不是政府告诉纳税人应缴多少税 ,而是纳税人向政府报告缴多少税。美国税收的特点 ,不仅在于建立了比较完备的税收制度 ,更重要的是创造了有序的税收环境。一是全体公民具有强烈的照章纳税的法律意识。美国的个人所得税 Anyone who has ever been to the United States will feel deeply about the U.S. tax environment. In the United States, it is not the government that tells taxpayers how much tax they should pay, but how much tax the taxpayer reports to the government. The characteristics of the tax in the United States lie not only in establishing a relatively complete tax system, but more importantly, in creating an orderly tax environment. First, all citizens have a strong legal consciousness of tax payment. US personal income tax