美国的地方税许杰最近，财政部在美国乔治·华盛顿大学举办了税政高级培训班，对美国税制及其运作进行了较为系统的研究。本文作者参加了这次培训和实地考察，并整理了考察村料。本刊将在“税政之窗”栏目陆续刊载。──编著美国实行的是一种比较彻底的分税制模式。在联邦... Xu Jie, Local Tax in the United States Recently, the Ministry of Finance held a top tax training course at the George Washington University in the United States and conducted a systematic study of the U.S. tax system and its operation. The author of this article participated in this training and field investigation, and inspected the village materials. This issue will be published in the column of Tax Administration. ─ ─ Editing the United States is a more thorough tax-sharing model. In the federal ...