预算收入是预算支出的财力保证。美国财税部门在强化财税监督上,首先注重抓好预算收入(主要是税收)的监督。(一)将税收监督检查作为税务部门的主要职责,对违反税法行为严格依法进行处罚。长期以来,美国形成了比较完备的联邦、州、地方三级税收体系,各级均有自己完善的税法和税收征收机关,从而在法律上保证了政府实施宏观调控的资金来源。为了确保税法的贯彻执行,美国各级税务部门在做好税收征管工作的同时,都将税收检查放在非常 Budget revenue is a financial guarantee of budget expenditures. The United States Treasury Department in strengthening tax supervision, the first focus on the budget revenue (mainly tax) supervision. (A) the tax supervision and inspection as the main duties of the tax department, in violation of the tax law strictly punished in accordance with the law. For a long time, the United States has formed a relatively complete system of taxation at the federal, state and local levels, with its own well-established tax law and tax collection agencies at all levels, thereby legally guaranteeing the funding sources for the government to implement macro-control. In order to ensure the implementation of the tax law, the tax departments at all levels in the United States put tax inspections on a par with tax collection and administration work