一、简介两种不同社会制度的税收体制在美国,税收可分为直接税收和间接税收。一般情况下,直接税收不能直接转嫁给他人,例如个人所得税、遗产税等。间接税收可全部或部分转嫁给他人,例如销售税(洛杉矾定为销售总额的8.75％)。原则上由销售业者代购物者收取,然后转交地方政府。加值税、消费税及货物税等,均为价外税,都可转嫁到最终消费者身上。美国的税收主要来自直接税,特别是个人及公司所得税。所得税有联邦及州政府之分,但也有些州政府是免征所得税的。薪资税以联 I. Introduction Tax system of two different social systems In the United States, the tax can be divided into direct tax and indirect tax. Under normal circumstances, direct taxes can not be directly passed on to others, such as personal income tax, estate tax and so on. Indirect taxes may be passed on in whole or in part to others, such as sales tax (Los Angeles set at 8.75% of total sales). In principle, the seller picks up the shopper and sends it to the local government. Value-added tax, consumption tax and cargo tax, etc., are the price of foreign taxes, can be passed on to the final consumer. The United States taxes come mainly from direct taxes, especially personal and corporate income taxes. Income tax is divided between the federal and state governments, but some state governments are exempt from income tax. Payroll tax to United