国外税制改革发展方向与经验的研究

The Direction of Foreign Tax Reform and Economic Research

在世界税制改革过程中,国外特别是发达国家的税制改革,引领了税制改革的发展方向。文章通过分析国外税制改革的新趋势,提出国外税制改革有6个方面的经验,即:正确认识市场和政府介入关系,传统税基正在面临结构性调整,以间接税为主体的税制结构优势明显,减税与增税互补成为显著特点,选择性征税成为普遍性征税的重要补充,税制优化将更加强调社会功能。

This paper investigates the processes used in foreign developed countries, especially in terms of the reform of the tax system, which have lead to a movement toward a development of tax system reform in the world of tax system reform. Based on an analysis of the new trend of foreign tax system reform, this paper describes the experience of the six major aspects of foreign tax reform, namely： an correct understanding of the market and government relations, an impending structural adjustment for the traditional tax base, the obvious advantages of indirect tax as the main body of the tax structure, the obvious complementarity of tax cuts and tax increases, the way in which selective taxation becames an important supplement to the universality of taxation, and finally the ways in which tax system optimization will place more emphasis on social function.