背景2005年11月,布什总统联邦税制改革咨询顾问小组提出了一个联邦税制改革方案,并正式公布了《简便、公平和促进经济增长——修改美国税制的建议》,这次税制改革是布什在第二届任期里提出的重要任务之一。出台这项税制改革方案有其复杂的背景:1.布什第一届任期税制改革存有遗留问题。在第一届任期内,为抑制经济衰退,布什总统曾签署了一项“历时长、规模大”的减税法案,旨在通过税 Background In November 2005, the President Bush’s Federal Tax Reform Advisory Panel proposed a federal tax reform program and formally released the “Proposal of Facilitation, Fairness and Economic Growth-Amendments to the U.S. Tax System.” This tax reform is the result of Bush’s One of the important tasks proposed during the second term. The introduction of this tax reform program has its complex background: 1. There are problems left over by Bush’s first term tax reform. In order to curb the economic recession during the first term, President Bush has signed a “long-term, large-scale” tax relief bill aimed at passing taxes