后疫情时代意大利税制改革趋势分析与思考  

On the Trend of Italian Tax Reform in the Post-Pandemic Era

作　　者：马可·格莱奇 贺燕[2] Marco Greggi;HE Yan

机构地区：[1]意大利费拉拉大学法学院 [2]首都经济贸易大学法学院

出　　处：《国际税收》2022年第7期53-57,共5页International Taxation In China

摘　　要：进入后疫情时代,意大利政府根据中长期财政规划开展税制改革,以助力经济复苏。此轮税制改革的主要目标包括简化税制、拓宽增值税税基、降低劳动所得税负、增加不动产税负。本文介绍了意大利2022年预算法案中税制改革举措和应对新型冠状病毒肺炎疫情财税措施的调整情况,并对其未来税制改革趋势进行分析探讨。Entering the post-pandemic era,the Italian government has been carrying out tax reforms in accordance with medium and long-term fiscal planning,with the aim to boost economic recovery.The main goals of the current tax reform is to simplify the tax system,broaden the tax base of VAT,reduce the tax burden on labor and increase that burden on real estate.The paper introduces the tax reform measures in Italy’s Budget Act of 2022 and the adjustment of fiscal measures in response to the COVID-19 pandemic,and then analyzes its future tax reform trend.

关 键 词：税制改革 预算法案 个人所得税 专利盒 

分 类 号：F810.42[经济管理—财政学]