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纵观1988年全球性的税制改革继1987年以来方兴未艾。从收集到的各国经济发展数据,可以看到那一幕幕的风云画卷。一月份匈牙利:从1月1日开始,全面实施税制改革。新税制包括对企业和个人的征税制度。这种双管齐下的做法在全国税收改革史上是不多的,西方的一些专家也认为是大胆的行动。而且新税制的基本内容和西方国家十分相似,这在社会主义国家中还没有先例。按照新的税制,匈牙利的所有企业都将交纳统一的普通销售税,即相当于西方国家的增值税。税率按产品的不同分几个档次。如服装、家具、汽车等类商品的税率为25％,服务业为15％,市内交通、医疗卫生等行业免税,奢侈品单独列税。
Looking at the global tax reform in 1988 since the ascendant in 1987. From the collected data on the economic development of various countries, we can see the scenes of that era. January Hungary: From January 1, the full implementation of the tax reform. The new tax system includes taxation of enterprises and individuals. This two-pronged approach is scarce in the history of tax reform in the country and some Western experts also consider it a bold move. And the basic content of the new tax system and the Western countries are very similar, which is not yet a precedent in the socialist countries. Under the new tax system, all businesses in Hungary will pay a uniform General Sales Tax, which is equivalent to the value added tax in Western countries. Tax rate by product of several different grades. Such as clothing, furniture, cars and other goods tax rate of 25%, 15% for the service sector, the city traffic, health and other industries tax-free, luxury tax alone.