Reforms of Major Countries'Tax Policies(2022-2023)and Its Enlightenment to China:Based on an Analysis of the OECD Report"Tax Policy Reforms 2023"
The report"Tax Policy Reforms:OECD and Selected Partner Economies",published by the OECD annually since 2016,is a crucial reference for understanding the global macroeconomic context,tax revenue structures,and trends in tax policy reforms.Based on an analysis of global macroeconomic conditions and overall tax burdens,the"Tax Policy Reforms 2023:OECD and Selected Partner Economies"report outlines the policy reform measures implemented by OECD member countries and selected partner economies across various major tax categories from 2022 to 2023.This article summarizes the main contents of the report,identifies key trends in tax policy reforms among OECD member countries and selected partner economies,and puts forward five recommendations for improving China's tax policy system:maintaining a reasonable and stable macro tax burden,paying more attention to the balance of tax regulation and control,increasing support for strategic industries,conducting in-depth research on carbon taxes and the Carbon Border Adjustment Mechanism,and proactively addressing the potential impacts of the Two-Pillar Solution.
Tax reformTax policyIndividual income taxCorporate income taxVATEnvironmentally related taxTwo-Pillar Solution
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