美国的个人所得税制度陈德照美国是一个联邦国家．财政分联邦、州、地方三级管理，税收也分别在三级政府课证。历史上形成了每级政府都有一个主要税种作为主菱财源的所谓分税制度。个人所得税是美国朕邦税收结构的最重要税种和最王要成历。一般占联邦政府收入４５％左右。... US personal income tax system Chen Dezhao The United States is a federal country. Financial sub-federal, state and local levels of management, tax revenue, respectively, at three levels of government certification. Historically, there has been a so-called tax-sharing system in which each level of government has a major tax as its main source. Personal income tax is the most important tax and the most important tax in the tax structure in the United States. Generally about the federal government revenue 45%. ...