摘要
欧盟的一体化进程在向各国提出新的税收课题的同时,也使得各国原有的税收问题进一步凸显。在税收结构中,劳动税有一个高税收楔子,对消费税的依赖度很高,而公司所得税和不动产税在总税收中却占一个很小的份额。这种税收结构带来了较低的劳动积极性、较大的税收非中性、较弱的税收再分配能力等问题,并有悖于市场统一化和货币单一化的新形势。这一切决定了欧盟税收体系的改革取向。
EU integration has been arousing many problems for every country and made many inward problems of Europe tax system more clearly. In tax structure, taxes on labor are high, consumption taxes play an very important role and taxation of capital and real estate is very low, which will give much little incentive to labor, lead to non-neutralities of tax and low ability to redistribution income, etc. The reformation measure of the tax system is decided by all above.
出处
《海南金融》
2007年第5期58-61,共4页
Hainan Finance
基金
中国博士后科学基金项目[200060390612]
浙江省博士后择优资助项目[2006-bsh-44]
关键词
税收结构
消费税
税收中性
Tax Structure
Consumption Tax
Neutralities of Tax
