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随着经济全球化步伐的加快,生产要素在国与国之间流动的壁垒日益降低,流动性越来越大,各国为了吸引生产要素的流入和遏制生产要素的流出,纷纷采取各种措施,国际竞争力原则①成为税制改革中的重要原则之一。国际竞争力原则对各国的宏观税负和税制结构的变化具有重要影响。在宏观税负方面,有使税负降低的趋势;在税制结构方面,能导致社会保险税和公司所得税占直接税的比重上升、一般消费税占间接税的比重上升。
With the acceleration of economic globalization, barriers to the flow of production elements between countries gradually decrease and their liquidity is growing. In order to attract the inflow of factors of production and curb the flow of factors of production, various countries have taken various measures. The principle of competitiveness has become one of the important principles in tax system reform. The principle of international competitiveness has an important impact on the macro tax burden of all countries and the changes in the tax system structure. In terms of the macro tax burden, there is a tendency to reduce the tax burden; in the aspect of tax structure, the proportion of social insurance tax and corporate income tax in direct tax can rise, and the share of general consumption tax in indirect tax increases.