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荷兰是一个比较发达的资本主义国家,其政治、经济制度包括税收制度在西欧是有一定的代表性的。笔者于1991年底随团访问过荷兰财政部和一些基层税务机关,现将荷兰税收基本情况简介如下,供读者参考。
The Netherlands is a relatively developed capitalist country whose political and economic systems, including the tax system, are representative in Western Europe. At the end of 1991, the author paid a visit to the Dutch Ministry of Finance and some grassroots tax authorities. The basic situation of taxation in the Netherlands is summarized as follows for readers’ reference.