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80年代以来,一场规模空前的税制改革在全球范围内展开。发达国家:降低税率,清理税收优惠范围,扩大税基并简化税制。发展中国家:调整税收结构并广泛推行增值税,扩大税基并调低税率,调整进出口贸易税,简化税制、强化征管; 中央计划经济向市场经济转轨国家:加强税收宏观管理的调节作用,税收重点转向非生产领域和个人收人,统一和简化法人税、减少非关税壁垒,调整关税结构和水平。
Since the 1980s, an unprecedented reform of the tax system has started on a global scale. Developed countries: Reduce tax rates, clean up tax incentives, expand tax base and simplify the tax system. Developing countries: Adjusting the tax structure and extensively implementing value-added tax, expanding the tax base and lowering the tax rate, adjusting the import and export trade tax, simplifying the tax system and strengthening the collection and administration of tax; State transition from a centrally planned economy to a market economy: strengthening the regulatory role of macro- Tax focus shifted to non-production areas and personal income, unification and simplification of corporate tax, reduce non-tariff barriers, adjust the tariff structure and level.