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OECD2016年9月发布的《成员国税收政策改革》报告显示,自2015年以来OECD成员国税制改革趋势发生了明显改变。税制改革目标由“财政整顿”转换为促进增长尤其是促进包容性增长的实现,由此导致各税种改革趋势出现新的特点:劳动所得税收负担趋稳并开始下降、公司所得税税率削减趋势重现、增值税标准税率上升趋势中止、国际税收协调对于税制改革的影响更加突出等。
The OECD’s “Tax Reform in Member States” report released in September 2016 shows that the tax reform trend in OECD member countries has changed significantly since 2015. Tax reform goals from “fiscal consolidation ” to promote growth, especially to promote the realization of inclusive growth, which led to the tax reform trend emerged new features: labor income tax burden stabilized and began to decline, the corporate income tax rate to reduce the trend Recurring, the upward trend of the standard tax rate of value-added tax ceased, and the impact of international tax coordination on tax reform was even more prominent.