| 基于一体化的视角看欧盟税收体系的结构问题与改革取向 |
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| 引用本文： | 关涛,李玲丽.基于一体化的视角看欧盟税收体系的结构问题与改革取向[J].海南金融,2007,3(5):58-61. |
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| 作者姓名： | 关涛 李玲丽 |
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| 作者单位： | 1. 复旦大学应用经济学博士后流动站,上海市,200433
2. 浙江教育学院,浙江,杭州,310012 |
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| 基金项目： | 中国博士后科学基金
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浙江省博士后择优项目 |
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| 摘 要： | 欧盟的一体化进程在向各国提出新的税收课题的同时,也使得各国原有的税收问题进一步凸显.在税收结构中,劳动税有一个高税收楔子,对消费税的依赖度很高,而公司所得税和不动产税在总税收中却占一个很小的份额.这种税收结构带来了较低的劳动积极性、较大的税收非中性、较弱的税收再分配能力等问题,并有悖于市场统一化和货币单一化的新形势.这一切决定了欧盟税收体系的改革取向.
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| 关 键 词： | 税收结构 消费税 税收中性 一体化进程 视角 欧盟 税收体系 结构问题 改革取向 Hainan Degree opening Economic Analysis 形势 货币单一化 统一化 市场 分配能力 税收非中性 劳动积极性 结构带 动产税 |
| 文章编号： | 24503118 |
| 修稿时间： | 04 7 2007 12:00AM |
Estimate and Analysis of Economic opening Degree of Hainan |
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| GUAN Tao,LI Ling-li.Estimate and Analysis of Economic opening Degree of Hainan[J].Hainan Finance,2007,3(5):58-61. |
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| Authors: | GUAN Tao LI Ling-li |
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| Institution: | Postdoctoral Center of Applied Economics, Fudan University, Shanghai 200433,China; Zhejiang Education Institute, Hangzhou 310012, China |
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| Abstract: | EU integration has been arousing many problems for every country and made many inward problems of Europe tax system more clearly.In tax structure,taxes on labor are high,consumption taxes play an very important role and taxation of capital and real estate is very low,which will give much little incentive to labor,lead to non-neutralities of tax and low ability to redistribution income,etc.The reformation measure of the tax system is decided by all above. |
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| Keywords: | Tax Structure Consumption Tax Neutralities of Tax |
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