| 从欧美国家税制演变新趋势看我国税制改革道路的选择 |
| |
| 引用本文： | 岳强,刘建东.从欧美国家税制演变新趋势看我国税制改革道路的选择[J].华北航天工业学院学报,2008(1):43-45. |
| |
| 作者姓名： | 岳强 刘建东 |
| |
| 作者单位： | 廊坊市广阳区地方税务局 河北廊坊065000(岳强)，华北电网廊坊供电公司 河北廊坊065000(刘建东) |
| |
| 摘 要： | 随着全球经济一体化趋势的迅速发展，世界各国都面临着改革税收制度以适应新经济形势的问题，对于中国和其他发展中国家尤其如此。近年来，欧美国家一些税制演变的新趋势、新特点很值得我们研究和借鉴。当前中国需要建立起符合我国国情的税收制度，走出有中国特色的新路，减轻宏观税负，为保障经济又好又快地发展服务。
|
| 关 键 词： | 税收制度 改革 税负 本土化 |
Looking into China's Tax System Innovation via the New Trends of Western Countries' Tax System |
| |
| YUE Qiang LIU Jian-dong.Looking into China's Tax System Innovation via the New Trends of Western Countries' Tax System[J].Journal of North China Institute of Astronautic Engineering,2008(1):43-45. |
| |
| Authors: | YUE Qiang LIU Jian-dong |
| |
| Institution: | YUE Qiang1 LIU Jian-dong2 |
| |
| Abstract: | With the progress of economic globalization,China and other developing countries must build up an effective tax system to follow the trend of economy development.In recent years,some western countries take new measures in tax system innovation,which we should concentrate on and make researches.The rapid economic development of China needs a specific way to change the former tax system and cut off the macro tax burdens. |
| |
| Keywords: | tax system innovation tax burden localization |
| 本文献已被 CNKI 维普 等数据库收录！ |
