RCEP成员国税制改革比较研究  

A Comparative Study on the Tax Reforms in RCEP Member Countries

作　　者：曹静韬[1,2] 李卉[1,2] 王东方 CAO Jingtao;LI Hui;WANG Dongfang

机构地区：[1]首都经济贸易大学国家税收法律研究基地 [2]首都经济贸易大学财政税务学院

出　　处：《国际税收》2025年第3期48-57,共10页International Taxation In China

基　　金：国家社会科学基金一般项目“区域全面经济伙伴关系(RCEP)的税收协调问题研究”(项目编号:20BJY221)的阶段性研究成果。

摘　　要：为应对全球经济形势变化带来的挑战,近年来RCEP成员国实施了一系列税制改革措施。这些改革措施主要围绕促进经济增长、社会公平和组织财政收入等目标展开。RCEP成员国中有发达国家也有发展中国家,其经济社会发展状况存在较大差异,税制改革的重点和力度也有所不同。本文在详细介绍RCEP发达国家和发展中国家税制改革措施的基础上,对其税制改革的差异和影响进行分析和比较,并结合我国国情,总结这些国家税制改革实践对我国税制优化的启示。In order to address the challenges brought about by changes in the global economic situation,the member countries of the Regional Comprehensive Economic Partnership(RCEP)have implemented a series of tax reforms.These reform measures mainly focus on the goals of economic growth,social equity and fiscal revenue.However,due to the large differences in the economic and social development between RCEP developed countries and developing countries,the focus and intensity of tax reforms in these countries are different.Based on a detailed introduction of the tax reform measures undertaken by both developed and developing RCEP countries,this paper analyzes and compares the differences and impacts of their tax reforms.Furthermore,by combining with China's national situation,it summarizes the insights gained from the tax reform practices of these countries for the optimization of China's tax system.

关 键 词：区域全面经济伙伴关系协定 税制改革 税收优惠 碳税 国际税收 

分 类 号：F810.42[经济管理—财政学]