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1、所得税改革仍旧沿着“宽税基、低税率”的思路进行,长期被誉为良税的所得税,其结构和功能面临着进一步的挑战。 2、社会保障税发展较快,尤其是西方国家发展更快。 3、商品和劳务税制更加受到重视,增值税的发展仍雄风不减,越来越多的国家开始推行此税。 4、区域性税收一体化进程加快,欧共体的步伐迈得更快,推进了世界性税收协调。 5、国际税收协定的网络不断扩大,协定的广度和深度都在继续发展中。 6、关税及贸易总协定的作用进一步发挥,世界各国的平均税率继续下降。
1, the income tax reform is still along the “wide tax base, low tax rate” approach, long-term known as the income tax of good taxes, its structure and function are facing further challenges. 2, social security tax development faster, especially in Western countries faster development. 3. The taxation system for goods and services has been given more attention. The development of value-added tax is still unabated. More and more countries have started to implement this tax. 4. The process of regional integration of taxation has been speeded up. The pace of the EC has taken a faster pace and promoted world-wide tax coordination. 5. The network of international tax treaties has been continuously expanded and the breadth and depth of the agreements are continuing to evolve. 6, the role of the General Agreement on Tariffs and Trade to further play, the average tax rate in all countries in the world continue to decline.