摘要
20世纪80年代以来,为了适应经济的发展以及国际竞争的需要,世界各国纷纷进行了税制改革。这些国家税制改 革的许多经验值得中国借鉴,如降低税率、拓宽税基等。本文参考这些国际经验,结合中国实际情况,就中国流转税和所得税 的改革提出了一些建议和措施,以期完善税制,并使之发挥应有的作用。
Since 1980' s, many countries of the world have practiced tax reform to meet the needs of economic development and international competition. Many experiences of their tax reform are worthy of our study, such as cut down the tax rate and expand the tax base, etc. Referring to these international experiences, and according to the current circumstance of our country, this paper puts forth some suggestions and measures on transfer tax and income tax to perfect the tax system and make full of its function.
出处
《经济与管理》
2004年第11期17-19,共3页
Economy and Management
关键词
国际经验
税制
改革
international experience
tax system
reform
