Font Size: a A A

The Influence And Lessons Of Contemporary International Tax System Reform To Chinese Tax System Reform

Posted on:2006-03-17Degree:MasterType:Thesis
Country:ChinaCandidate:Y ChengFull Text:PDF
GTID:2156360152983233Subject:Public Finance
Abstract/Summary:PDF Full Text Request
The quick development of economic globalization brings the huge impact to the development of world economy mode,and makes mankind social to face historic change of the mode of production,life style,mode of thinking. Same,it also brings about profound influence on modern revenue development. To analyze the influence of the globalization upon the revenue and explore the measure of our country tax system reform in the economic globalization trend,have important meaning in promoting the tax standard and revenue system connection of our country revenue and WTO's frame smoothly , realizing the internationalization of our country's revenue and promoting our country economy development. When the economic globalization barreled in,the western developed countries passed the tax system reform project in succession for obtaining the active position in international competition.These projects accepted the characteristic of 20 centuries tax system reform wave,and became a new round of abatement tide of world. The developed countries carried on the tax system reform contain the deep politics,economic and social reason. The tax system reform of the western developed countries also affected the large developing countries. For promoting the native economic growth,many developing countries also carried on the tax system reform in succession. Looking back the tax system reform fulfillment of the developed countries and the developing countries in the last 20 years,there were not only successful experience but also the precept of failure. Because economic background and the position dissimilarity , the tax system reform of the developing countries presented different characteristic in developed countries. Certainly even the reform of the inner part at developing countries also each had the different place. The successful experience of these countries reform can provide our country tax system reform with beneficial lessons. Checking against the inside request of the economic globalization and the international tax system reform trends,the current revenue tax system of our country still exists many shortage. We should follow the tax system reform wave of the world and reform the tax system of our country from tax system,tax advertises,exporting the rebate,tax policy mechanism and the tax lawmaking layer etc.
Keywords/Search Tags:economic globalization, the tax system reform, developed country, developing country
PDF Full Text Request
Related items