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里根总统5月28日宣布的改革所得税税制方案,如果由国会全盘通过,变成正式法律,它将是四十多年来美国历史上影响最深远的一次重大财政改革。美国现行的所得税税制错综复杂。厚达2,000多页的纳税法规,条文密密麻麻,据说连已故著名物理学家艾伯特·爱因斯坦也需要律师的帮忙才能填写好纳税表。此外,更重要的是,税法本身混乱不堪,漏洞百出,造成富人逃税成风。现任财政部长詹姆斯·贝克就说,美国每五个人中就有四个人认为现行税制不公平,欺骗人,需要彻底改革。旧的税制既然失尽人心,这就为里根总统寻求改革税制创造了有利的客观条件。不过,要改革一个实行多年,又因照颐特殊利益集团而变得异常繁琐的税制却是一桩十分费力的事,需要同各种既得利益者作周旋。何况,美国的每个家庭、每个公司、每个小镇、城市、州和地区的收支
The reform of the income tax system announced by President Reagan on May 28 will become the most far-reaching major fiscal reform in the history of the United States for more than four decades if it is passed by the parliament in its entirety and becomes a formal law. The current income tax system in the United States is complicated. The tax laws and regulations, which are more than 2,000 pages thick, are numerous and numerous. It is said that even the late famous physicist Albert Einstein also needed the help of a lawyer to complete the tax form. What’s more, what is more important is that the tax code itself is in chaos and full of loopholes, causing the rich to evade tax fraud. Current Treasury Secretary James Baker said that in the United States, four out of every five people consider the current tax system unfair and deceptive and require radical reforms. Since the old tax system was run out of steam, this created favorable and objective conditions for President Reagan to seek a reform of the tax system. However, to reform a tax system that has been in operation for many years and has become extremely complicated due to the special interest blocs is a very laborious one and requires dealing with all kinds of vested interests. Moreover, the income and expenditure of every family, company, town, city, state and territory in the United States