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近年世界各国的税收体系与财政体制发生了一系列重要变化,反映了政府的公共财政活动在推进经济效率和维持社会公平两大基本目标之间的协调与平衡,也反映了国家干预主义和经济自由主义对各国税收体系与财政体制设计所施加的交替影响。中国作为一个面临体制转换的发展中国家,市场取向改革必然要求对原有财税制度进行相应变革,国外的财税制度设计与改革经验对我们有着重要的借鉴意义。
In recent years, a series of important changes have taken place in the taxation system and the financial system of various countries in the world. This reflects the coordination and balance between the two basic objectives of promoting public finance and promoting public welfare, as well as the state interventionism and economy The Alternation Effect of Liberalism on the Tax System and the Design of Financial System in Various Countries. China, as a developing country facing system transformation, will inevitably demand that the market-oriented reform should make corresponding changes to the existing fiscal and taxation system. The experience of designing and reforming the fiscal and taxation system in other countries has an important reference for us.