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本世纪以来,资本主义国家的税制结构及其水平都发生了巨大的变化,主要的变化有以下几项:一、发达国家个人所得税的比重节节上升,关税收入的比重相对下降。二、普遍推行社会保障制度,开征社会保障税。三、大部分发达国家采用了增值税。四、推行估算抵免制度,以消除对股息的双重课税。五、80年代掀起了税制改革浪潮。 根据上述对过去变化的回顾,我们对于资本主义国家未来税制发展的趋势,大体上可以作以下几点预测:一、在税制建设上,将更多地注重效率原则。二、所得课税和商品课税并重,并实行低税率、低负担和宽税基的原则。三、社会保障税将越来越成为在职职工的沉重负担。四、税收一体化的趋势将继续发展和加强。五、财产税将会变得越来越不重要。
Since the beginning of this century, the tax system structure and level of capitalist countries have undergone tremendous changes. The main changes are as follows: First, the proportion of individual income tax rises in developed countries and the relative proportion of tariff revenue declines. Second, the universal implementation of the social security system, the introduction of social security taxes. Third, most developed countries have adopted value-added tax. Fourth, the implementation of the estimation of credit system to eliminate double taxation on dividends. Fifth, the wave of tax reform set off in the 1980s. Based on the above review of past changes, we can make the following general forecasts of the future tax system development in capitalist countries: First, we will place more emphasis on the principle of efficiency in the taxation system. Second, both taxation and commodity taxation should be equalized, and the principle of low tax rate, low burden and wide tax base should be implemented. Third, social security taxes will increasingly become a heavy burden on serving workers. Fourth, the trend of tax integration will continue to develop and strengthen. Fifth, the property tax will become less and less important.