主要市场经济国家税制特点及其启示

The Characteristic and Enlightment of the Tax System of the Main Market Economy Countries

OECD国家和金砖国家是市场经济国家的主要代表,除美国外,这些国家的税制结构基本呈现出"双主体"税种特点,以减税为主旋律,地方税收体系完善并且注重发挥环境税的环保作用。在借鉴这些国家税制经验的基础上,我国应从完善税制结构、地方税系构建、所得税改革和开征环境税等方面深化当前税制改革。

The OECD countries and the BRICs are the main representatives of market economic countries. Except the US, the tax systems of these countries present a character of 'double main parts taxes ', tax cuts being the main melody, local taxation system being perfect and maintaining the ecological role of ecology tax. Based on their experience, our country should deepen the reform from the respects of improving tax system, building-up local taxation system, reforming income tax and starting ecology tax collection.