中美税收比较谈李爱鸽，张倩美国有“租税之国”之称，其税收又有“群众税”之称。也就是说，美国的税收主要来自对公民的征收，当然，也有公司所得税。但总的情况是，在实践执行中，公民与各种税都有关联，所以，公民的纳税意识、纳税观念、纳税行为都表现的比较积极。象... Comparison of tax revenue between China and the United States Li Aige, Zhang Qian The United States has a “tax-paying country,” said the tax has “mass tax” said. In other words, the tax revenue in the United States comes mainly from the collection of citizens, of course, there are also corporate income tax. However, the general situation is that in practice, citizens are associated with various taxes. Therefore, citizens’ tax awareness, tax conceptions and tax payment behaviors have all been relatively positive. Like ...