从世界税制功能变化看我国税制改革的深化  

Research on Deepening China's Tax Reform in the View of Functional Changein World-wide Tax System

作　　者：王守昆[1] 

机构地区：[1]山东财政学院

出　　处：《税务研究》2007年第12期56-60,共5页

摘　　要：如果我们将考察的视线放大到更早的时间和更广的领域,而不仅局限于20多年来的税制改革,就会发现,世界税制改革趋势不仅是通常所认为的"简税制、宽税基、低税率",更重要的是各种税制的功能发生了明显变化。本文通过分析世界主要税种税制的变迁,及其功能变化的趋势,提出我国进一步深化税制改革的思路与主要设想。It will be seen that the tendency in the world-wide tax-system reform not only moves towards the well-known ‘simplifying tax-system, widening tax base and lowering tax rate＇ but also, in particular, great change in it＇s function has been made if the vision of field in question is much extended. This paper analyzes the tendency in change of the major types of taxes in the world-wide tax-system reform and its functions. Finally, it gives some ideas and suggestions on China＇s deepening tax-system reform further.

关 键 词：税制功能 所得税 增值税 社会保障税 

分 类 号：F812.42[经济管理—财政学]