摘要
瑞典税制有宏观税负高、税源监控严密、税制"绿色"程度高等特点。高税负支撑着瑞典的高福利,却也造成了瑞典经济效率的损失。我国应借鉴瑞典税制的成功经验,着重强化税收法制建设,提高税制"绿色"水平,建立健全纳税信用体系,加强税收征管工作等。
Tax system in Sweden is characterized as high macro tax burden, strict tax source control and high aegree of environmental protection. High tax burden has on one hand supported its fine welfare system, but on the other resulted in losses of economic efficiency. Drawing upon the successful experiences from Sweden, we should further strengthen tax legislation, green tax system. establish credit system and enhance tax administration.
出处
《涉外税务》
CSSCI
北大核心
2007年第11期42-45,共4页
International Taxation In China
