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Tax provisions in the new transportation funding act

机译:新的交通资助法中的税收规定

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摘要

The Fixing America's Surface Transportation Act passed Congress on Dec. 3, 2015, and was signed by President Obama on December 4. FAST provides long-term financing for road and mass transit construction after many years of only short-term funding. The funding for FAST, however, is where most of the controversy arose. The gasoline excise tax, which has not been raised for many years and which no longer provides adequate funding for infrastructure improvements, was once again not increased and was maintained at current levels. Additional funding was instead provided through several tax and non-tax provisions unrelated to transportation. Non-tax provisions include pulling money from a Federal Reserve emergency account, reducing Federal Reserve dividends paid to banks, and selling oil from the national strategic reserve. The principal tax provisions include the revocation or denial of passports to persons with seriously delinquent tax debt and the authorization of private debt collectors to collect inactive tax receivables.
机译:《修复美国地面运输法》于2015年12月3日通过国会,并由奥巴马总统于12月4日签署。FAST经过多年的仅有短期融资,便为道路和公共交通建设提供了长期融资。然而,引起大多数争议的是FAST的资金。汽油消费税已经很多年没有提高了,它不再为基础设施的改善提供足够的资金,再次没有增加,并保持在目前的水平。相反,通过与运输无关的几项税收和非税收规定提供了额外的资金。非税条款包括从美联储紧急帐户中提取资金,减少支付给银行的美联储股息以及从国家战略储备中出售石油。主要的税收规定包括:撤销或拒绝发给严重欠税债务人的护照,以及授权私人收债员收取不活跃的应收税款。

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