摘要
经济全球化发展加剧国际税收竞争,国际税收竞争推动国内税制改革,使现代税制发展呈现流动性税源税率下降、增值税日益普及与规范、间接税和非流动性税源面临增税压力等特点。中国本轮税制改革具有重要的现实意义,但对国际税收竞争因素考虑不足。
The development of economic globalization has been exacerbating the international tax competition, and the international tax competition has been promoting the reform of the domestic tax system. As a result, the development of the modern tax system has been showing the following characteristics： decrease in the mobility tax rate, more popularization and standardization of the value added tax, and increase of the indirect tax and non-mobile tax rates. The current tax reform in China has an important practical significance, but the international tax competition factors have not been considered adequately.
出处
《税务研究》
CSSCI
北大核心
2017年第9期14-19,共6页
关键词
经济全球化
税收竞争
税制改革
Economic globalization
Tax competition
Tax reform
