Planning for a new round of fiscal system reform has been identified by the Central Economic Work Conference as one of the major measures to further deepen the all-around reform at present and in the future.In order to better determine the historical orientation of tax reform in the new round of fiscal system reform,this paper systematically summarizes the development trends of global tax system reform since the 21st century,sets up a framework with the same level of development comparable to the current reality in China,analyzes the origin of the differences in the tax systems of various countries from the dimensions of the same degree of economic development,population aging,digital economy development,green development and income distribution gap,discusses the motivation of various countries to promote tax reform,and then it provides experience for planning China's tax reform.
关键词
财税体制改革/税制改革/直接税比重/税制结构/收入分配
Key words
Fiscal system reform/Tax reform/Direct tax proportion/Taxation structure/Income distribution
维普
万方数据