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随着世界经济国际化发展和国际经济技术合作的不断增加。税收也开始了其国际化的进程。现阶段税收的国际化发展表现在以下几个主要方面: 1、世界性的税制改革目前,世界许多同家和地区都进行了或正在进行税制改革,在税种的设置、税率的高低、税收定义的解释等方面都向“标准”化发展。税收改革多以降低所得税率,减少累进制级差,扩大免税基数;重新认识和重视流转税的作用,普及推广使用增值税;鼓励本国产品出口等特征。
With the internationalization of the world economy and the continuous increase of international economic and technological cooperation. Taxes have also begun their internationalization. At present, the internationalization of tax revenue is manifested in the following major aspects: 1. Worldwide tax reform At present, many same countries and regions in the world have conducted or are in the process of reforming the tax system, setting tax types, setting tax rates, and defining tax revenue Interpretation and so on to “standard” development. Tax reform and more to reduce the income tax rate, reducing the progressive system level, expanding the tax base; re-understanding and importance of the role of turnover tax, popularize the use of value-added tax; encourage domestic exports and other characteristics.