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美国accounting essay

论文作者:英语论文论文属性:学术文章 Scholarship Essay登出时间:2015-05-22编辑:Karlie点击率:2316

论文字数:1258论文编号:org201505201700489770语种:英语论文 English地区:美国价格:免费论文

关键词:

摘要:本论文的论述主题是会计税法,以美国财政部为例,详细描述了税收的目的、运行的过程与最终的作用。

会计税法

每个人、每间机构、每个公司或是非盈利的机构,都是需要缴纳税的。政府的税收收入确保能有足够的钱来支付我们所有需要的东西。为了遵守税收法律法规,应该做到对联邦税法进行详细的了解,了解它的来源和用途,与会计职业息息相关。

美国国会和总统不仅负责编写和批准税收法律,他们还负责联邦预算。预算是指政府计划应该支出多少钱出完成各种项目和服务。美国国税局(IRS)负责税收执法,收税,处理纳税申报,发放退税,并将金钱发放到美国财政部。然后,财政部负责支付各种政府费用。

Tax Law And Accounting

Every person, organization, company, or non-profit is subject to the income tax. Income tax refers to those taxes imposed on any money earned during a calendar year. The government taxes our income so it can have enough money to pay for the things we all need. In order to comply with tax laws and regulations, a good understanding of the Federal tax law, its sources and purposes, and the relation with the accounting profession must be achieved. 

Congress and the President of the United States are responsible for writing and approving the tax laws. They are also responsible for the federal budget. The budget is how much the government plans to spend on various programs and services. The Internal Revenue Service (IRS) is responsible for enforcing the tax law, for collecting taxes, for processing tax returns, for issuing tax refunds, and for turning over the money collected to the US Treasury. Then, the Treasury is responsible for paying various government expenses. 

The income tax was first developed during the Civil War when the first income tax was imposed. The purpose of the tax was to acquire money to pay for the war debt. After the war, the income tax was declared unconstitutional by the Supreme Court in 1895 because it was not assigned among the states in conformity with the Constitution. With the passage of the Sixteenth Amendment to the Constitution in 1913, Congress was authorized to impose an income tax without apportionment. Therefore, it resulted in a revenue law that taxed both individual and corporate incomes. 'In 1918, during World War I, the top rate of the income tax rose to 77 percent to help finance the war effort. It dropped sharply in the post-war years, down to 24 percent in 1929, and rose again during the Depression. During World War II, Congress introduced payroll withholding and quarterly tax payments.' ('Brief history of IRS', para. 3). In October 1986, the President signed into law the Tax Reform Act of 1986. This was perhaps the most massive reform of the U.S. tax system since the beginning of the income tax. With this act, Congress promised individuals and businesses lower tax rates on their income, provided they gave up or reduced many popular income tax deductions. ('An Outline of the American Economy', para. 6) 

The Taxpayer Relief Act of 1997 made additional changes to the tax code providing a modest tax cut. The centerpiece of the 1997 Act was a significant new tax benefit to certain families with children through the Per Child Tax credit. The truly significant feature of this tax relief, however, was that the credit was refundable for many lower-income families. ('Federal Income Tax History', 2006, para. 42). Through the IRS Restructuring and Reform Act of 1998 (RRA98), the IRS committed to do a better job on meeting the needs of taxpayers and collecting revenues. Today 'the strategic goals guiding the future direction of the IRS are: improve taxpayer service, enhance enforcement of the tax law, and, modernize the IRS through its people, processes and technology.' ('IRS Strategic Plan', p. 5). 

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