借鉴国际经验 改革和完善我国的税收制度

International Experiences and Further Reform of Tax System in China

本文认为,由于各发达国家税制间存在极大的差异性,因此在我国进行税制改革时,整体借鉴发达国家的税制经验既不可行也不应当,符合实际的做法是有选择性、针对性强的局部借鉴。本文还结合我国下一步税制改革的总体目标,具体指出了发达国家税制改革中的哪些经验是可供我国借鉴及参考的。

This paper argues that due to the distinct differences among tax systems in developed countries, it is neither practical nor substantial to wholly use experiences of those developed countries for reference in tax reform in China; however, a selective and targeted partial reference is more appropriate.Considering the overall objectives for further tax reform in China, the paper also points out the experiences which can be used as reference for China.