摘要
近年来,OECD各国根据自身具体情况推进各有特点、不同倾向性税制改革。不少国家逐渐提高税率,宏观税负略有上扬。一些国家在增加财政收入和促进经济增长中寻求平衡,一些国家推进有增有减的"结构性"改革,同时对环境保护。这些给予我国新一轮税制改革若干启示:税制改革最终还需要根据本国的国情;注重减轻小企业税收负担,促进就业和经济发展;为应对人口老龄化对财政开支急剧增加的有准备;强化税收在生态保护的作用等。
OECD countries promote their own characteristics and different tendencies in tax reform according to each own specific situation in recent years.Many countries increase tax rates gradually,macro tax burden is slightly elevated.Some countries try to find a balance between increasing fiscal revenue and promoting economic growth,while others promote structural reform by means of both increases and decreases in tax rates;further more,crucial attention is being paid to environmental protection.Which gives certain revelation of China's new round of tax reform,for instance,tax reform should be in accord with one's national conditions,we need to alleviate tax burden on small business,so as to promote employment and economic development.China needs to be well-prepared facing dramatic increase in fiscal expenditure in response to severe population aging problem.Last but not least,the role of tax in ecological protection ought to be completed and strengthened.
出处
《特区经济》
2013年第5期80-83,共4页
Special Zone Economy