良好的税收征管是税收功能目标实现和税制改革成败的关键。本文从美国税收征管概况、美国联邦税务局机构设置,以及美国的税务登记、纳税申报、税款缴纳与征收、税务检查、税收责任和救济等方面对美国的税收征管制度与做法进行了梳理和总结,并提出了我国在这方面可以借鉴的经验与建议。 Good tax collection and administration is the key to the success of the tax function and tax reform. This article reviews the system and practice of tax collection and management in the United States from the aspects of the overview of tax administration in the United States, the organization of the United States Federal Tax Office, and the tax registration, tax declaration, tax payment and collection, tax inspection, tax liability and relief in the United States. Summed up, and put forward our country can learn from this experience and suggestions.