近期部分国家税制改革趋势分析  

Analysis on the Trend of Tax Reform in Selected Countries

作　　者：赵书博[1] 陈乐 陈静琳 ZHAO Shubo;CHEN Le;CHEN Jinglin

机构地区：[1]首都经济贸易大学财政税务学院

出　　处：《国际税收》2022年第5期35-41,共7页International Taxation In China

摘　　要：当前,国家间税收合作不断增强、气候合作不断深入、新型冠状病毒肺炎疫情对各国经济的影响还在持续,这些新趋势对各国税制改革提出新的挑战。为此,一些国家根据“双支柱”方案完善本国税制,提高税制“绿化”水平,并根据疫情发展情况不断调整税收优惠政策。我国应关注各国税制改革动态及趋势,借鉴国际先进经验进一步完善我国税制,以应对新的挑战。At present, the strengthening of international tax cooperation, the deepening of international climate cooperation,and the continued impact of the COVID-19 pandemic on the economies around the world have brought new challenges to the global tax system. In order to address these challenges, countries have been improving tax systems according to OECD’s TwoPillar Solution, enhancing the green level of tax systems, and adjusting tax incentives based on the pandemic situation. China should pay attention to the trends of taxation reforms in countries around the world, and improve the tax system by referring to international advanced experience.

关 键 词：税制改革 “双支柱”方案 气候合作 新型冠状病毒肺炎疫情 

分 类 号：F812.42[经济管理—财政学]