各国税制公平改革的最新进展及其启示  

The Latest Development on Tax Equity Reform Overseas and Its Implications

作　　者：马蔡琛[1] 苗珊[1] 

机构地区：[1]南开大学经济学院

出　　处：《税务研究》2017年第4期8-14,共7页

基　　金：国家社会科学基金项目"行为经济学视角下的个人所得税研究"(项目编号:14BJY167)的阶段性成果;中国特色社会主义经济建设协同创新中心资助

摘　　要：本轮国际金融危机爆发以来,面对贫富差距扩大的严峻挑战,各国纷纷出台税制公平改革措施,通过差异化税率、增加应税项目、提高税收优惠和补贴等手段,调节收入分配,并通过推行税收赦免制度,打击国际避税,规范涉税行为。当前我国应尽快建立生计费用扣除标准随物价指数动态调整的个人所得税改革长效机制,加强国际税收合作,防止税基非法跨境转移,从而使税收更好地发挥促进社会公平的作用。The global financial crisis widened the gap between the rich and the poor. As a result, many countries took measures to adjust income distribution, including differential tax rates, new tax items, tax preferences and subsidies. BesidesL they introduced tax amnesty and fought against international tax avoidance, aimed at regulating tax-related behavior. China should establish a long-term mechanism that tax allowance changes with the price index, and strengthen the international tax cooperation to prevent cross-border transfer of tax base, so as to make tax system play a more important role in promoting social equity.

关 键 词：税制改革 税收公平 国际税收 个人所得税 

分 类 号：F811.4[经济管理—财政学]