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世界各国由于其历史、政治、文化以及所处经济条件不同,市场经济模式也不尽相同。在西方发达国家现代市场经济模式中,比较有代表性的模式:美国为“市场主导型,日本为“政府主导型”,德国为“社会市场型”。由于各国市场经济模式的差异,其税收制度也不尽相同,至于以划分中央与地方的税收管理权限为核心内容的税收管理制度的做法更是多种多样。本文拟就美日德三国税收管理体制进行初浅探讨和比较,目的在于为我国税收管理模式以及税收制度的完善提供借鉴。
Countries all over the world because of their history, politics, culture and the different economic conditions, the market economy is not the same. In the modern market economy model of western developed countries, the representative models are as follows: the United States is “market-oriented, Japan is” government-led “and Germany is” social market. "Because of the differences in the market economy models of different countries, the tax revenue The system is not the same, but the tax administration system which divides the central and local tax administration authority is more diversified.This paper intends to discuss and compare the tax administration system in the United States, Japan and Germany for the first time, Provide reference for China’s tax management mode and the improvement of tax system.