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20世纪90年代以来,一些国家或地区陆续进行了单一税改革。截至2016年,全球40个经济体对个人所得税实行单一税,即单一税率税制。单一税简化了税制,较低的单一税率给个人和企业的经济活动提供了正向激励,为国家或地区增加了税收收入。单一税的改革理念不仅影响了以美国为首的发达国家的税制改革,而且对中国的税制改革也有一定的参考价值。本文在梳理了现代单一税的基本概念、改革趋势与改革成果的基础上,概述了全球实施单一税制的现状,分析了单一税理念影响下发达国家个人所得税的改革情况,并总结了国际单一税改革对中国的启示。
Since the 90s of the 20th century, some countries and regions have successively carried out a single tax reform. As of 2016, the world’s 40 economies apply a single tax on personal income tax, a single tax rate. A single tax streamlines the tax system, a lower single tax rate provides positive incentives for individuals and businesses to do economic activity, and adds tax revenue to countries or regions. The idea of a single tax reform not only affects the tax reform of the developed countries headed by the United States, but also has some reference value to China’s tax reform. Based on the review of the basic concept of modern single tax, the trend of reform and the achievements of reform, this paper summarizes the current situation of the implementation of the single tax system in the world, analyzes the reform of personal income tax in developed countries under the influence of single tax concept, and summarizes the international single tax Enlightenment of Reform to China.