税收系统设计.pptVIP

“In this world nothing is certain but death and taxes.”  . . . Benjamin Franklin在此世界上确定无疑的事务就是死亡和税收 ---本杰明.富兰克林 “In this world nothing is certain but death and taxes.”  . . . Benjamin Franklin在此世界上确定无疑的事务就是死亡和税收 ---本杰明.富兰克林 Figure 1 Government Revenue as a Percentage of GDP图1：政府收入占GDP的百分比 Table 1: Central Government Tax Revenue as a Percentage of GDP表1：中央政府税收收入占GDP的百分比 The Federal Government 联邦政府 The U.S. federal government collects about two-thirds of the taxes in our economy. 美国联邦政府在经济中收取大约三分之二的税收 The largest source of revenue for the federal government is the individual income tax. 联邦政府的最大收入来源是个人所得税 Individual Income Taxes The marginal tax rate is the tax rate applied to each additional dollar of income. 边际税率是收入每增加一美圆时所适用的税率。 Higher-income families pay a larger percentage of their income in taxes. 高收入家庭支付的税率比重更高。 The Federal Government 联邦政府 The Federal Government and Taxes 联邦政府与税收 Payroll Taxes: tax on the wages that a firm pays its workers. 工资税：对企业支付给工人的工资所征收的税 Social Insurance Taxes: taxes on wages that is earmarked to pay for Social Security and Medicare. 社会保险税：对指定用于社会保障与医疗保健的工资所征收的税 Excise Taxes: taxes on specific goods like gasoline, cigarettes, and alcoholic beverages. 特许权税：比如汽油、香烟和酒精饮料所征收的税。 Table 2 Receipts of the Federal Government: 2004表2：2004年联邦政府的收入 Receipts of the Federal Government 2004 2004年联邦政府的收入 The Federal Government 联邦政府 Federal Government Spending 联邦政府的支出 Government spending includes transfer payments and the purchase of public goods and services.联邦政府的支出包括转移支付和对公共产品与公共服务的购买 Transfer payments are government payments not made in exchange for a good or a service.转移支付是政府在商品或服务交易以外的支出 Transfer payments are the largest of the government’s expenditures. 转移支付是政府的最大支出 The Federal Government 联邦政府 Federal Government Spending 联邦政府的支出 Expense Category（支出类别）: Social Security 社会保障 National Defense 国防 Income Security 收入保障 Net