美国人对《1982年公平征税与财政义务法》(以下简称新税法)的评论,没有强调其加税方面,关键的提法是社会改良和公正,以与现代将税收看作社会管理手段的趋势相一致。国会制订此法,最初是为了决心削减惊人的预算赤字。但是,由于总统 The American comment on the Fair Taxation and Financial Obligations Act 1982 (hereinafter referred to as the “New Tax Law”) did not emphasize its tax increase. The key formulation is that social reform and fairness are the means by which the modern government regards taxation as a means of social management Consistent with the trend. The law was enacted by Congress, initially to make up for the staggering budget deficit. But thanks to the president