从欧美国家税制演变新趋势看我国税制改革道路的选择

Looking into China's Tax System Innovation via the New Trends of Western Countries' Tax System

随着全球经济一体化趋势的迅速发展,世界各国都面临着改革税收制度以适应新经济形势的问题,对于中国和其他发展中国家尤其如此。近年来,欧美国家一些税制演变的新趋势、新特点很值得我们研究和借鉴。当前中国需要建立起符合我国国情的税收制度,走出有中国特色的新路,减轻宏观税负,为保障经济又好又快地发展服务。

With the progress of economic globalization, China and other developing countries must build up an effective tax system to follow the trend of economy development. In recent years, some western countries take new measures in tax system innovation, which we should concentrate on and make researches. The rapid economic development of China needs a specific way to change the former tax system and cut off the macro tax burdens.