發(fā)布時(shí)間：2018-03-13 15:02

  本文選題：減稅浪潮　切入點(diǎn)：現(xiàn)代稅收制度　出處：《稅務(wù)研究》2017年08期 　論文類(lèi)型：期刊論文

【摘要】：2017年4月特朗普政府公布了規(guī)模巨大的減稅計(jì)劃,從而引發(fā)了新一輪世界減稅浪潮。在此背景下,中國(guó)需要如何應(yīng)對(duì)呢?是針?shù)h相對(duì)的減稅,降低我國(guó)的企業(yè)所得稅、個(gè)人所得稅及相關(guān)稅種的稅率;還是根據(jù)我國(guó)現(xiàn)代稅收制度建設(shè)的路徑和現(xiàn)實(shí)國(guó)情搭建有效的減稅政策體系呢?本文分析了新一輪減稅浪潮的背景、各國(guó)減稅政策演進(jìn)與變遷的路徑以及新一輪減稅政策的內(nèi)容與特點(diǎn),進(jìn)而提出了我國(guó)近期減稅政策的方向。
[Abstract]:In April 2017, when the Trump administration unveiled a huge tax cut plan, triggering a new wave of world tax cuts, what does China need to do about it? Is it a tit-for-tat tax reduction to reduce our corporate income tax, personal income tax and related tax rates; or according to the path of the construction of modern tax system in China and the actual situation to build an effective tax reduction policy system? This paper analyzes the background of the new wave of tax reduction, the evolution and changes of tax reduction policies of various countries, and the contents and characteristics of the new round of tax reduction policies, and then puts forward the direction of recent tax reduction policies in China.
【作者單位】： 西南財(cái)經(jīng)大學(xué)財(cái)政稅務(wù)學(xué)院;
【基金】：國(guó)家社會(huì)科學(xué)基金規(guī)劃項(xiàng)目“現(xiàn)代財(cái)政制度框架下的地方稅系研究”(項(xiàng)目編號(hào):14BJY165) 西南財(cái)經(jīng)大學(xué)“中央高�；究蒲袠I(yè)務(wù)費(fèi)”重大基礎(chǔ)理論研究項(xiàng)目“現(xiàn)代財(cái)政制度的理論基礎(chǔ)、特征與內(nèi)涵”(項(xiàng)目編號(hào):JBK151122)的階段性成果
【分類(lèi)號(hào)】：F811.4
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本文編號(hào)：1606890