美国税制具有以下五大基本特征;(1)税收总额占国民生产总值比重高,通常占1/3左右,且税收收入的增长幅度大大超过国民生产总值的增长幅度;(2)在财政收入中,税收是最大宗的收入,通常占90—95％;(3)所得税是美国税收体系列中的主体税种,不仅联邦政府主要依靠所得税取得巨额的财政收入,就是州、地方政府税收的1/4也取之于所得 The United States tax system has the following five basic characteristics: (1) The total tax revenue accounts for a high proportion of the gross national product, usually accounting for about one-third, and the tax revenue growth rate greatly exceeds the growth rate of the gross national product; (2) (3) Income tax is the main type of taxes in the tax body series in the United States. Not only does the federal government mainly rely on income tax to obtain huge fiscal revenue, that is, the tax revenue of state and local governments / 4 is also derived from the income