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税制改革没有固定不变的套路,各国会根据自己的政治、经济状况随时调整税制改革的方向和内容:2000年以后发达国家的宏观税负出现了下降的势头,但是,由于人口老龄化导致的政府巨大财政支出压力的存在,未来其宏观税负进一步下调的空间不大;同时税制结构也出现了向间接税倾斜的趋势,在劳动力和资本的税负已无增长空间的情况下,发达国家今后还会把间接税作为税收收入的增长点;从公平和效率的角度考虑,还有可能进一步降低公司所得税和个人所得税的税率。
Tax reform has no fixed routine. All countries will adjust the direction and content of tax reform at any time according to their own political and economic conditions. Since 2000, the macro tax burden of developed countries has shown a declining trend. However, due to the aging population In the future, there is not much room for the government to further reduce its macro tax burden. At the same time, the tax structure tends to tilt toward indirect taxes. Under the condition that the tax burden on labor force and capital has no room for growth, the developed countries in the future Indirect tax will also be used as a tax revenue growth point; from a fair and efficient point of view, there may be further to reduce the corporate income tax and personal income tax rates.