金砖国家税收改革比较及借鉴

The Comparison and Reference of Tax Reform in BRICS

金砖国家同属新兴经济体,而且都在不同程度面临着转型发展时期的税收改革问题,新时代的中国税制改革需要借鉴金砖国家税制改革成果。通过比较金砖国家税收概况,并进一步对金砖五国增值税与所得税领域税制改革措施进行重点研判,可为我国推进税改提供参考。希望通过拓展金砖国家的税收合作领域,树立命运共同体意识,打造金砖国家特色合作模式,共同应对经济全球化的挑战。

BRICS all belong to emerging economies,all facing the problem of tax reform to varying degrees in the period of transition and development.China's tax reform in the new era needs to learn from the achievements of BRICS'tax reform.By comparing the tax situation of BRICS and further analyzing and assessing the tax reform measures in the field of value-added tax and income tax of the five countries,this paper can provide a reference for China to promote its tax reform.We hope to expand the areas of tax cooperation among BRICS,foster a sense of community of shared future,forge cooperation models of BRICS characteristics,and meet the challenges of economic globalization together.