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一、近期世界税收发展的特点 由于世界政治经济形势在近期发生了显著的改变,作为一国经济制度重要组成部分的税收制度也出现了前所未有的变化。 实际上,自第二次世界大战以来,世界性的税制改革一共有四次: (一)、社会保障税的普遍采用。目前已有近80多个国家实行了各种形式的社会保障税,还有许多国家在考虑引进社会保障税,其目的是为老、病、残及失业者提供收入,以保证社会的稳定。
I. Characteristics of the Recent Tax Recession in the World As the political and economic situation in the world has undergone significant changes in the near future, the tax system as an important part of a country’s economic system has also witnessed unprecedented changes. In fact, there have been four worldwide tax reform since the Second World War: (1) The prevalence of social security taxes. At present, nearly 80 countries have implemented various forms of social security taxes. Many countries are considering the introduction of social security taxes. Their purpose is to provide incomes to the elderly, the sick, the disabled and the unemployed so as to ensure social stability.