摘要
税制改革是"欧洲2020战略"的重要组成部分,主要包括四方面内容:从向劳动征税转变为向对经济更少损害的税基征税;拓宽税基;推行环境税和研发税收激励;改进税收遵从与税收征管。本文总结了欧盟国家在这些方面的改革举措经验,并提出我国税制改革以资借鉴的几点启示。
Tax reform is an important part of ＂Europe 2020 strategy＂, which mainly consists of four aspects： a shift of taxes from labor-focused base to the tax base with less damage to the economy; broadening of tax bases; environmental tax and R＆D tax incentives; improving of tax compliance and tax collection and administration. The experience of tax reforms in EU countries provides reference for the tax reform in China.
出处
《国际税收》
CSSCI
北大核心
2015年第7期10-16,共7页
International Taxation In China
