当代世界各国单一税改革的特征分析

Research on the Characteristics of Contemporary World Flat Tax Reform

单一税作为一项根本性税制改革方案,20世纪中期只在部分避税天堂得到运用,直到20世纪90年代中后期才开始获得经济转型国家的青睐,特别是俄罗斯13%的单一税改革促使了单一税俱乐部的扩张。当代世界各国的单一税改革主要具有四个方面的特征:首先,在时间分布方面呈现出两期爆发式增长态势;其次,在空间分布方面以欧亚大陆国家为中心,并向其他地区蔓延;再次,在制度方面表现为规范的税基和不断降低的税率;最后,在改革动向方面具有局部向累进税回退的特点,部分国家增加了单一税的税率级次,重新实施累进所得税。单一税符合"宽税基、低税率"的税制改革要求,对于我国的个人所得税制改革具有一定的启示意义。

As one of the fundamental tax reforms,flat tax only existed in some tax heavens in the mid 20 th century.It was not until the end of 1990 s that the economy-transiting countries started to adopt the flat tax,and the 13% flat reform in Russia has led to the expansion of the flat tax club.Characteristics of contemporary worldwide flat tax reforms are summarized as following.First,flat tax reforms have showed two periods of explosive growth in terms of time distribution.Second,flat tax reforms have centralized on the Eurasian continent and spread to other areas as well.Third,the tax bases of flat tax countries have standardized and tax rates have decreased.Finally,some countries increased tax rates and returned to progressive income tax.Flat tax is in accord with the'wider tax base and lower rate'tax reform,and is helpful to the income tax reform of China.