经合组织国家的政府收入体系比较研究

A COMPARATIVE STUDY OF GOVERNMENT REVENUE SYSTEMS IN OECD COUNTRIES

过去40多年来,经合组织成员国政府收入和税收水平均呈现上升趋势,主要原因是政府功能转换、福利开支增长、战争等支出增长和应对经济衰退的刺激性财政政策的支出需求增加等。经合组织国家税收改革呈现出以下几个趋势:个人所得税小幅削减、税基调整以及税制简化,企业所得税在高税率国带领下继续削减,增值税税率基本稳定但征管加强,消费税中新增了对有害消费品开征的消费税,数字经济国际税收规则稳步推进,打击国际反避税的努力在加强。比较经合组织国家的政府收入体系,了解其税收制度改革新趋势,对于未来我国政府收入体系的完善无疑会有许多借鉴价值。

Over the past 40 years,the government revenue and tax revenue levels of OECD member countries have shown an upward trend,which is mainly due to the transformation of government functions,the increase of welfare expenditure,the increase of expenditure such as war,and the increase of expenditure demand for stimulating fiscal policies in response to economic recession.The tax reform in OECD countries presents the following trends:the personal income tax is slightly reduced,the tax base is adjusted and the tax system is simplified;the enterprise income tax continues to be reduced under the leadership of high-tax countries;the VAT rate is basically stable but the collection and management is strengthened;the consumption tax on harmful consumer goods is newly added to the consumption tax;the international tax rules of the digital economy are steadily advanced;and the efforts to combat international anti-tax avoidance are being strengthened.Comparing the government revenue systems of OECD countries and understanding the new trend of tax system reform will undoubtedly have a lot of reference value for the improvement of our government revenue system in the future.