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2017年4月特朗普政府公布了规模巨大的减税计划,从而引发了新一轮世界减税浪潮。在此背景下,中国需要如何应对呢?是针锋相对的减税,降低我国的企业所得税、个人所得税及相关税种的税率;还是根据我国现代税收制度建设的路径和现实国情搭建有效的减税政策体系呢?本文分析了新一轮减税浪潮的背景、各国减税政策演进与变迁的路径以及新一轮减税政策的内容与特点,进而提出了我国近期减税政策的方向。
In April 2017, the Trump administration announced a massive tax cut that triggered a new round of tax cuts in the world. In this context, how does China need to deal with it? It is a tit-for-tat tax reduction that reduces the tax rates on corporate income tax, personal income tax and related taxes in our country. It also sets up an effective tax reduction policy system based on the path of our country’s modern tax system and its actual conditions This paper analyzes the background of the new wave of tax reduction, the path of the evolution and change of tax reduction policies in various countries and the content and characteristics of the new round of tax reduction policies, and then puts forward the direction of the recent tax reduction policies in our country.