摘要
自2016年以来,OECD已连续四年发布税制改革报告,广受关注。本文首先分析OECD 2019报告的主要内容,包括税制改革的经济背景、宏观税负和税制结构,以及个人所得税、社会保障缴款、公司所得税、增值税、消费税、环境相关税种、财产税等主要税种的改革举措,最后概括出2018年—2019年OECD税制改革的主要特征,并对未来世界税制改革的发展趋势作出预测和展望。
Since 2016, the OECD has issued Tax Policy Reforms report for four successive years, which has attracted widespread attention. The paper gives an introduction of OECD 2019 report, including the economic background of tax reform, macro-tax burden and tax structure, the latest tax policy reforms of personal income tax, corporate income tax, VAT and excise duties, environmentally related taxes and property taxes. Then the paper summarizes the main characteristics of tax policy reforms in selected countries from 2018 to 2019. Finally, the paper forecasts the development trend of globe tax policy reforms in the future.
出处
《国际税收》
CSSCI
北大核心
2020年第8期50-56,共7页
International Taxation In China
基金
上海立信会计金融学院财税与公共管理学院科研培育项目(项目编号:17CSXK15)阶段性研究成果。
