发达国家主体税种的发展及其启示

Development of Main Tax Categories in the Developed Countries and Its Revelation

经过长期的理论发展和实践检验,以所得税为主体税种的发达国家税制体系相对完善,能够为我国完善税制提供一定的经验借鉴。本文比较部分发达国家主体税种的现状和发展趋势,以期对我国税制模式转变提供借鉴经验。

After long-term theoretic development and practice test, tax systems in developed countries with income tax as primary tax category are relatively sound, which thus will provide some experiences for improving tax system in China. This paper makes a comparison of primary developed countries on current situation and development trend of main tax categories, expecting to provide some experiences for the transformation of taxing mode in China.