OECD国家的税收改革趋势及启示  

Tax Reform Trends in OECD Countries

作　　者：郑浩[1] 

机构地区：[1]上海财经大学公共经济与管理学院,上海200436

出　　处：《安徽师范大学学报（社会科学版）》2015年第6期780-786,共7页Journal of Anhui Normal University(Hum.&Soc.Sci.)

基　　金：国家自然科学基金项目(71373151)

摘　　要：最近30年以来,OECD国家采取低税率、宽税基的所得税改革,将消费型增值税转到零售环节课征,总体税率保持上升趋势,这主要源于良好的财政环境、全球化和税收体系完整三个因素。它从促进经济增长、调控国家经济以及环境治理三个方面给我国税收改革以启示。Over the past 30 years ,OECD countries take the income tax reform of low tax rate and board tax base and transferring consumption-based VAT to retail link to levy ,thus keeping the overall rate rising .It is due to health financial environment ,globalization and the tax system integrity .It gives enlightenments to China＇s reform of the tax system from the perspectives of promoting economy growth ,regulating national e‐conomy and governing environment .

关 键 词：OECD 税率 税收收入 改革趋势 

分 类 号：F810.422[经济管理—财政学]