学术
摘 要:
近两年，以英、德、法为首的欧洲主要发达国家针对经济和财政运行中出现的新问题，纷纷制定了符合本国国情的税制改革方案，希望通过调整税收制度来改善社会经济运行环境。中国制定新一轮税制改革方略应立足中国现实，而设计税制改革目标的方案需视国际税收的影响、坚持税收中性和政府调控相结合的原则，进一步完善税制结构。[著者文摘]
文章出处:
《经济与管理》-2007年21卷10期 -58-62页
栏目信息:
分 类 号:
文献标识码:
A
文章编号:
1003-3890（2007）10-0058-05
Tax System Reform of the European Main Developed Countries and Revelation for Our Country
CUI Jing-hua （School of Public Finance, Central University of Finance ＆ Economics, Beijing 100081, China）
Abstract:
In the past two years, the major developed countries of the European led by Britain, Germany, France against new problems that have emerged in the process of economic and financial operation, have laid down the tax reform plan in conformity with their own national conditions and hope to improve the socio-economic operating environment through adjustment of price taxation system. Constructing the new tax system reform plan, we should base on our countryI situation. The plan should adapt the effect of international tax and maintain the rule combined tax neutral and goverment adjust ment in order to perfect the tax policy further.[著者文摘]
Key words:
tax system reform; Britain tax system; Germany tax system; France tax system
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