World Tax Reform Trends And Learn

Since the international economies connected with each other interdependently, the reform in tax system of one country must transmit the others then form the cosmopolitan reformation. Every kind of reforms in economical policies and system consequentially lead to the similar in tax system in every country. Such as the basic structure of tax system and species, income tax is the major kind in developed countries (including individual income tax and company income tax); moving tax is the main kind in developing ones (including value-added tax, goods and service tax). This phenomenon is owing to the differences in the conditions of economies, societies and cultures. But those differences are becoming smaller and smaller for the global economical tendency. And based on this tendency, tax systems in many countries have been nearly resembled. Hidden tax is increased in proportion in developed countries and direct tax is introduced in developing countries.Learning from foreign advanced experience, we must form our revenue system in socialist market economy. We must mark off the distributive relations between central and local revenue scientifically. We must affirm the relations among tax, financial and daily affair powers. We must analyze the trends of the tax reforms in other countries and understand these new trends well and truly, especially the study of demonstration of tax reforms since the 1980s. There is the great significance for us to establish the tax reform in the new century and adjust the tax policies on time.