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一、税收结构概览及其国际比较 (一)世界范围内的基本税收结构。现代政府需要大量的财政收入,这取决于公共部门活动的范围(例如,欧洲的福利国家和中央计划经济的国家)和所提供公共服务的质量。然而,课税能力会受到如下限制:(1)受经济发展水平的限制(比如,人均国民收入、经济结构和可利用的税源等)以及税收管理能力的限制(如纳税人受教育的程度和道德水准、是否有足够的训练有素的税务官员);(2)受高税对储蓄、投资和经济增长的潜在抑制效应的影响。目前,尽管所有的国家都开征了各类税收(如所得税、利润税、
I. Overview of Tax Structures and Their International Comparisons (I) The basic tax structure around the world. Modern governments require large financial revenues, depending on the scope of public sector activities (eg, the welfare state in Europe and the centrally planned economy) and the quality of public services provided. However, the taxation capacity is subject to the following limitations: (1) Constraints on the level of economic development (eg per capita national income, economic structure and available sources of tax revenue, etc.) and tax administration capacity (eg taxpayers’ level of education and Ethical standards and adequacy of well-trained tax officials); and (2) the effect of high taxes on the potential inhibitory effects of savings, investment and economic growth. At present, although all countries have introduced various kinds of taxes (such as income tax, profit tax,