2011—2020年越南税制改革及其经验与启示  

Experience and Inspiration of Tax System Reform in Vietnam(2011-2020)

作　　者：马念谊[1] 黄飞豪 MA Nianyi;HUANG Feihao

机构地区：[1]广西财经学院财政与公共管理学院

出　　处：《东南亚纵横》2021年第6期106-112,共7页Crossroads：Southeast Asian Studies

基　　金：国家社科基金项目《数字经济背景下RCEP跨境税收争端解决机制创新研究》(21BGJ026);广西财经学院财政与公共管理学院学科项目《东盟国家特别消费税研究》(2021CZXK03)的阶段性研究成果。

摘　　要：越南从20世纪80年代末开始持续进行税收制度的调整与完善,特别是通过2011—2020年的税制改革,既确保了税收收入的稳定性,又增强了税收制度的可持续性和透明度,同时实现了优化营商环境与纳税人满意度“双提升”。借鉴越南税制改革的有益经验,本文建议从优化税制结构、完善信息共享制度、推进税收征管现代化建设及培养高素质税务专业人才等方面进一步优化中国的税制改革。In 2020, China and ASEAN became each other’s largest trading partners,among whom Vietnam is China’s largest trading partner in ASEAN. With the formal entry into force and implementation of RCEP, the economic and trade cooperation between China and Vietnam will reach a new level. Vietnam has continued to adjust and improve its tax system since the late 1980s, especially the tax system reform in Vietnam from 2011 to 2020 has not only ensured the stability of tax revenue, but also enhanced the sustainability and transparency of the tax system while Vietnam optimized the business environment and improving the satisfaction of taxpayers. Based on the beneficial experience of Vietnam’s tax system reform, this paper proposes to further optimize China’s tax system reform from the following aspects: optimizing the tax system structure, improving the information sharing system, promoting the modernization of tax collection and management, cultivating high-quality tax professionals and so on.

关 键 词：越南 税制改革 启示 

分 类 号：F813.33[经济管理—财政学]