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作为一种税收征管实践,税收赦免在国际上已出现了二十多年,而目前我国税收理论与实务部门对此还了解较少。本文主要介绍了国际上税收赦免的实施概况、主要特征和经济效应,探讨了相关国家实行税收赦免的经验教训,分析了实施税收赦免所需具备的社会环境,并在此基础上简要论述了其对我国税收征管可能的借鉴与启示。
As a practice of tax collection and administration, tax pardon has been in the international community for more than 20 years. At present, China’s tax theory and practice departments still know little about it. This article mainly introduces the general situation, main features and economic effects of tax pardon in the world, discusses the experiences and lessons of tax amnesty in relevant countries, analyzes the social environment necessary for the implementation of tax pardon, and briefly discusses its Possible Reference and Inspiration to Tax Collection in Our Country.