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主权债务危机爆发后,面对不断恶化的财政状况,欧盟各国出台了一系列解决措施,而加强税收管理制度与税制结构调整被认为是最重要、最直接有效的改革措施。本文梳理了危机前各国税收制度发展和税收收入概况,从中可以看出其税收制度的滞后和税收规模的缩减之势。本文重点深入分析了危机爆发后各国税制改革领域最值得关注的五个方面,包括针对金融业、增加新税种,加强国际税收监管与合作、打击偷逃税和避税行为,注重加强商品和劳务领域税收征管,扩大碳税国际税收权益以及尝试用税收制度解决养老难题等。本文最后总结了此番税收管理制度变革对本国以及欧盟区域内所带来的直接影响后果,并指出有可能引起国际税收领域新一轮“税收竞争”局面。同时,针对这种国际税收领域的新形势和新命题,围绕“十二五”期间我国税收制度改革理论与实践,提出了多方面思考建议。
After the outbreak of the sovereign debt crisis, in the face of deteriorating financial conditions, a series of measures have been put in place in the EU countries. Strengthening the tax administration system and the structural adjustment of the tax system are considered as the most important and most direct and effective reform measures. This essay combs the development of the tax system and tax revenue in various countries before the crisis, from which we can see the lag of the tax system and the shrinking of the tax scale. This article focuses on the following five aspects of the most noteworthy aspects of the tax reform in various countries after the outbreak of the crisis, including: focusing on the financial industry, increasing new taxes, strengthening international tax supervision and cooperation, cracking down tax evasion and tax avoidance, and focusing on taxation in the areas of goods and services Tax collection and management, expanding the international tax rights and interests of the carbon tax, and trying to solve the pension problem with the tax system. Finally, this article summarizes the consequences of this reform of the tax administration system on the domestic and EU regions and points out that it may lead to a new round of tax competition in the international tax field. At the same time, aiming at this new situation and new proposition in the field of international taxation, we put forward many suggestions on the theory and practice of China’s taxation system reform during the 12th Five-Year Plan period.