摘要
最近30年以来,OECD国家采取低税率、宽税基的所得税改革,将消费型增值税转到零售环节课征,总体税率保持上升趋势,这主要源于良好的财政环境、全球化和税收体系完整三个因素。它从促进经济增长、调控国家经济以及环境治理三个方面给我国税收改革以启示。
Over the past 30 years ,OECD countries take the income tax reform of low tax rate and board tax base and transferring consumption-based VAT to retail link to levy ,thus keeping the overall rate rising .It is due to health financial environment ,globalization and the tax system integrity .It gives enlightenments to China＇s reform of the tax system from the perspectives of promoting economy growth ,regulating national e‐conomy and governing environment .
出处
《安徽师范大学学报（社会科学版）》
CSSCI
北大核心
2015年第6期780-786,共7页
Journal of Anhui Normal University(Hum.&Soc.Sci.)
基金
国家自然科学基金项目(71373151)
