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每年3月结束,是不少国家新的财政年度开始,在此前后,新的预算法纷纷公布,照例对新的一年中税收上的建议也集中地反映在其中。下面选择部分国家和地区1988年预算法中对税收的一些重要的新规定。
The end of March each year marks the beginning of a new fiscal year in many countries. Before and after this, the new budget law was announced one after another. As usual, the tax proposals in the new year were also concentratedly reflected in them. Here are some of the important new tax provisions for some countries and regions under the 1988 Budget Law.