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1990年6月,瑞典联邦议会通过了税制改革方案,并决定于1991年1月1日起付诸实施。本文拟就瑞典税制改革的社会背景、主要内容和经济影响,以及对我国经济改革的一些借鉴作用等问题,作一些介绍和阐述。一、瑞典税制改革的社会背景 1.从国际环境来看,主要工业化国家甚至世界范围内的税制改革大趋势,使瑞典税率过高的问题更加突出,造成资本和人才外流,经济失去吸引力。瑞典是一个高度开放型的经济,其产品市场、劳动力市场和资本市场都与国际
In June 1990, the Swedish Federal Parliament passed the tax reform program and decided to put it into effect on January 1, 1991. This article intends to introduce and elaborate on the social background, the main content and the economic impact of the Swedish tax system reform as well as some references to China’s economic reform. I. Social Background of Sweden’s Tax Reform 1. From the perspective of the international environment, the major tax reform in the major industrialized countries and even in the world has made the problem of excessively high tax rates in Sweden more prominent, causing capital and brain drain and losing its economy. Sweden is a highly open economy, with its product markets, labor markets and capital markets both in close contact with international