Section outline

  • General

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  • 州和地方税收制度

    State and Local Tax Systems
    ::州和地方税收制度

    State governments receive revenues from the federal government and the local government. Local governments benefit from intergovernmental revenues from the federal and state governments, as well as from property taxes, excise taxes, sales taxes, utility taxes, and other source s.
    ::州政府从联邦政府和地方政府获得收入,地方政府从联邦和州政府的政府间收入以及财产税、消费税、销售税、公用事业税和其他来源获益。

    Universal Generalizations
    ::普遍化

    • Taxes influence the economy by affecting resource allocation, consumer behavior, as well as state and local productivity and growth.
      ::税收影响经济,影响资源分配、消费者行为以及国家和地方生产力和增长。
    • The state and local government raises revenue from a variety of taxes.
      ::国家和地方政府从各种税收中获取收入。
    • State and local economic policies can influence levels of employment, output, and prices.
      ::国家和地方经济政策可以影响就业、产出和价格水平。

    Guiding Questions
    ::问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问 问

    1. How do government policies of taxing and spending affect the economy at the state and local levels?
      ::政府的课税和开支政策在国家和地方两级对经济有何影响?
    2. What are the positive and negative aspects of taxation?
      ::税收的积极和消极方面是什么?
    3. How do taxes contribute to state government spending?
      ::税收如何促进州政府支出?
    4. How do taxes contribute to local government spending?
      ::税收如何促进地方政府的开支?

    State and Local Taxes
    ::州和地方税

    Lincoln Park Murals in El Paso, Texas.
    ::德州埃尔帕索的林肯公园穆拉尔斯

    All levels of the government collect taxes:  federal, state, and local government.  Governments collect taxes so they may have “revenues” to turn around and use for “programs”. Clearly, the money to pay for new roads, schools, hospitals, and even customs and border protection has to come from somewhere, and that somewhere is from you and me .  We pay taxes to be able to benefit from the programs and products that all three levels of government provide.

    ::各级政府征收税收:联邦、州和地方政府;政府征收税收,以便“收入”转而使用“方案”。 显然,支付新道路、学校、医院、甚至海关和边境保护费用的资金必须来自某个地方,而某个地方来自你和我。 我们纳税是为了从所有三级政府提供的方案和产品中受益。

      Property Taxes
    ::财产税税

    Property taxes are taxes imposed on assets. Local governments, for example, generally impose a property tax on business and personal property. A government official (typically a local assessor) determines the property’s value, and a proportional tax rate is then applied to that value. Property ownership tends to be concentrated among higher income groups; economists generally view property taxes as progressive.
    ::财产税是对资产征收的税。 比如,地方政府通常对企业和个人财产征收财产税。 政府官员(通常是地方评估员)决定财产价值,然后对财产价值适用比例税率。 财产所有权往往集中在高收入群体;经济学家一般将财产税视为累进税。

    Sales Taxes
    ::销售销售税

    Sales taxes are taxes imposed as a percentage of firms’ sales and are generally imposed on retail sales. Some items, such as food and medicine, are often exempted from sales taxation. People with lower incomes generally devote a larger share of their incomes to consumption of goods covered by sales taxes than do people with higher incomes. Sales taxes are thus likely to be regressive.
    ::销售税是按公司销售百分比征收的税,一般是零售税。 食品和药品等某些商品通常免征销售税。 收入较低的人通常把收入的更大份额用于消费销售税所涵盖的商品,而收入较高的人则没有收入。 因此,销售税可能会退步。

    Excise Taxes
    ::税 税

    An excise tax is imposed on specific items. In some cases, excise taxes are justified as a way of discouraging the consumption of demerit goods, such as cigarettes and alcoholic beverages. In other cases, an excise tax is a kind of benefits-received tax. Excise taxes on gasoline, for example, are typically earmarked for use in building and maintaining highways, so that those who pay the tax are the ones who benefit from the service provided.  The most important excise tax in the United States is the payroll tax imposed on workers’ earnings. The proceeds of this excise on payrolls finance Social Security and Medicare benefits. Most U.S. households pay more in payroll taxes than in any other taxes.
    ::对特定项目征收消费税,在某些情况下,消费税作为阻止消费诸如香烟和酒精饮料等损耗货物的一种方式是合理的。 在另一些情况下,消费税是一种收取福利的税收。 例如,汽油的消费税通常被指定用于建设和维护高速公路,因此纳税人就是从所提供的服务中受益的人。 在美国,最重要的消费税是对工人收入征收的工资税。 这项税的收益是工资税为社会保障和医疗保险福利提供资金。 大多数美国家庭支付的工资税比任何其他税收都要多。

    At the state and local level, taxes have been rising as a share of GDP over the last few decades to match the gradual rise in spending, as  2 illustrates. The main revenue sources for state and local governments are sales taxes, property taxes, and revenue passed along from the federal government, but many state and local governments also levy personal and corporate income taxes, as well as impose a wide variety of fees and charges. The specific sources of tax revenue vary widely across state and local governments. Some states rely more on property taxes, some on sales taxes, some on income taxes, and some more on revenues from the federal government.
    ::在州和地方两级,在过去几十年中,税收在GDP中所占的份额一直在上升,以配合支出的逐步增加,正如2个例子所示。 州和地方政府的主要收入来源是销售税、财产税和联邦政府的税收,但许多州和地方政府也征收个人和公司所得税,以及各种收费和收费。 州和地方政府的具体税收来源差异很大。 有些州更多地依赖财产税,有些州依赖销售税,有些州依赖所得税,还有一些州依赖联邦政府的收入。

                      State and Local Tax Revenue as a Share of GDP, 1960–2010

      

    State and local tax revenues have increased to match the rise in state and local spending. (Source: Economic Report of the President, Tables B-85 and B-1,

    The federal government shares some of its revenues that it collects with both the states and local governments in the form of “intergovernmental revenues”.  These funds are collected by one level of government and then shared with other levels for the purpose of funding specific areas such as welfare, healthcare, and education. Some states may receive up to 20% of their funding from intergovernmental revenues, and local governments may get up to 1/3 of their budgets from either the state or federal government.  The largest portion of state and local monies come from the sales tax.  Merchants and businesses collect taxes on products that they sell. The business must then give a portion of that tax to the state on a regular basis. Some businesses are allowed to keep a small portion of the tax to compensate them for their time and the cost of keeping track of the amount of tax revenues that they have collected and subsequently given to the states. Some states such as Delaware, New Hampshire, Montana, Oregon, and Alaska, do not collect a state sales tax. Those states that do not collect state sales taxes may have higher taxes for other things such as property taxes, liquor taxes, or state income taxes.
    ::联邦政府通过“政府间收入”的形式向州和地方政府征收部分收入,联邦政府与州和地方政府分享部分收入。这些资金由一级政府征收,然后与其他各级分享,以资助福利、保健和教育等特定领域。一些州可能从政府间收入中获得高达20%的资金,地方政府可能从州或联邦政府获得高达三分之一的预算。州和地方资金的最大部分来自销售税。商人和企业对其销售的产品征税。然后,企业必须定期将部分税收捐给州。一些企业可以保留一小部分税收,以补偿其时间和跟踪其征收并随后给予各州的税收数额的成本。有些州,如德拉瓦、新罕布什尔、蒙塔纳、俄勒冈和阿拉斯加州,不征收州销售税。那些不征收州销售税的州,可能为财产税、酒税或州所得税等其它事项征收更高的税收。

    Visit the website to learn more about the U.S. tax system.
    ::访问网站了解更多关于美国税收制度的资讯。

                                      Sources of Government Revenue
    ::政府收入来源

      

    The chart shows sources of revenue for federal, state, and local governments in the United States. The data omit revenues from government-owned utilities and liquor stores. All figures are in billions of dollars. Data are for 2007.

    Source: U.S. Bureau of the Census, Statistical Abstract of US, 2011 (online) Tables 434 and 473. retrieved from

    Video: Calculating State Taxes and Take Home Pay
    ::视频:计算国家税收和领取家庭工资

    How Will This Affect Your Income?
    ::这会如何影响你的收入?

    It is hard to imagine anything that has not been taxed at one time or another. Windows, closets, buttons, junk food, salt, death—all have been singled out for special taxes. In general, taxes fall into one of four primary categories. Income taxes are imposed on the income earned by a person or firm; property taxes are imposed on assets; sales taxes are imposed on the value of goods sold; and excise taxes are imposed on specific goods or services.  shows the major types of taxes financing all levels of government in the United States.
    ::很难想象在某个时候没有征税的东西。 窗口、衣柜、纽扣、垃圾食品、盐、死亡 — — 所有人都被挑出来征收特殊税,一般来说,税收属于四大类之一,对个人或公司赚取的收入征收所得税;对资产征收财产税;对出售的货物价值征收销售税;对特定货物或服务征收消费税。 这表明了美国各级政府的主要税收类型。

    Answer the self check questions below to monitor your understanding of the concepts in this section.
    ::回答下面的自我核对问题,以监测你对本节概念的理解。


    Self Check Questions
    ::自查问题

    1. What are intergovernmental revenues?
    ::1. 什么是政府间收入?

    2. Go online and find out which states have a "state income tax." Which state has the highest tax? Which state has the lowest?
    ::2. 上网查一查哪个州有“州所得税”。哪个州有最高税?哪个州最低?

    3. Go online and find out which states have a "state sales tax" on merchandise. Which state has the highest sales tax? Which state has the lowest sales tax? What is the sales tax for Texas?
    ::3. 上网了解哪些州对商品征收“州销售税”,哪个州销售税最高?哪个州销售税最低?得克萨斯州销售税是多少?

    4. How else can a state earn money? What other types of taxes are there?
    ::4. 国家如何挣钱,还有其他税种吗?

    5. What is the largest source of local revenues?
    ::5. 当地收入的最大来源是什么?