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在过去20年乃至30年间,几乎所有的经合组织国家、“金砖六国”中的大多数国家都对其税制进行了比较重大的结构性调整,并且在这些改革或调整中出现了一些共同的趋势:个人所得税、公司所得税改革的共同趋势通常就是“降低税率、拓宽税基”;增值税/货物劳务税改革的共同趋势则是标准税率的平均水平稳步上升;总体税收负担水平并未呈明显下降趋势,原因在于降低税率的努力通常伴随着税基的拓宽;与些同时,各国对增值税/货物劳务税的依赖性普遍增强。
In almost all OECD countries in the past two decades or even in the last 30 years, most of the countries in the “BRIC” have made significant structural changes to their tax systems and have emerged in these reforms or adjustments Some common trends are: the common trend of personal income tax and corporate income tax reform is usually “lower the tax rate and broaden the tax base”; the common trend of the VAT / freight service tax reform is that the average standard tax rate rises steadily; the overall tax revenue The burden level has not shown a clear downward trend because the efforts to reduce the tax rate are usually accompanied by the broadening of the tax base. At the same time, the dependency on value added tax / goods service tax generally increases in all countries.