作业帮英语翻译It is important to note how the current sales and use ta
来源：学生作业帮 编辑：作业帮 分类：综合作业 时间：2024/05/16 16:08:50
英语翻译
It is important to note how the current sales and use tax system in the U.S.treats local and remote purchases differently.In most cases,either the sales tax or the use tax is imposed on items included in the tax base regardless of where the goods are acquired.The sales tax is levied on items purchased in state for use in state and the use tax is imposed on goods that are stored,used or consumed in state but purchased out of state.However,use tax collection often relies on voluntary compliance,which increases the opportunity for tax evasion.2 A major source of evasion arises as firms and consumers fail to report that taxable items purchased out of state are used in state.Not surprisingly,the limited available evidence indicates that use tax compliance is much weaker than sales tax compliance.
It is important to note how the current sales and use tax system in the U.S.treats local and remote purchases differently.In most cases,either the sales tax or the use tax is imposed on items included in the tax base regardless of where the goods are acquired.The sales tax is levied on items purchased in state for use in state and the use tax is imposed on goods that are stored,used or consumed in state but purchased out of state.However,use tax collection often relies on voluntary compliance,which increases the opportunity for tax evasion.2 A major source of evasion arises as firms and consumers fail to report that taxable items purchased out of state are used in state.Not surprisingly,the limited available evidence indicates that use tax compliance is much weaker than sales tax compliance.
重要的是注意目前美国的销售税和使用税体系对本地和外地采购是不同的.在大多数情况下,无论在哪取货,包含税基的货物都要征收销售税或使用税.在本州购买和使用的物品征收销售税,在本州储存、使用或消费但在州外购买的需征收使用税.然而,使用税的征收往往依赖于自觉,这就增加了偷税漏税的机会.出现漏税的主要原因是企业和消费者未申报这些在外州购买本地使用的应税项目.毫不奇怪,有限的证据表明,遵守使用税的人远远少于遵守销售税的人.
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