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福布斯杂志连续发布税收痛苦指数,中国居于前列。其实,进行宏观税负国际比较,需要采行相同项目和同一口径,还要同时考察财政支出。“十二五”期间,根据经济社会发展需要,国家还将适时研究征收环境税或者碳税,运用税收手段促进绿色GDP;从国际经验来看,遗产和赠与税与一国经济和社会发展阶段紧密联系,需要配套实施。税收调节收入分配是一项系统工程,须其他配套措施同步实施。
Forbes magazine consecutive release tax pain index, China is at the forefront. In fact, to conduct an international comparison of macro tax burden, we need to adopt the same project and the same caliber, and at the same time examine the fiscal expenditure. During the “Twelfth Five-Year Plan” period, according to the needs of economic and social development, the state will also timely study and collect environmental taxes or carbon taxes and use tax measures to promote green GDP. From an international perspective, heritage and gift taxes are in line with the economic and social conditions of a country Close contact with the development stage, the need for supporting the implementation. Tax Adjustment Income distribution is a systematic project and must be implemented simultaneously with other supporting measures.