| 世界性减税趋势对我国税制改革的启示 |
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| 引用本文： | 黄国龙,许海明.世界性减税趋势对我国税制改革的启示[J].涉外税务,2011(7). |
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| 作者姓名： | 黄国龙 许海明 |
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| 作者单位： | 华南师范大学经济与管理学院;中国人民大学财政金融学院; |
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| 摘 要： | 本文分析了2008年以来世界性减税趋势的经济背景,揭示了减税的经济机理,阐述了世界性减税趋势对我国税制改革的启示。
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| 关 键 词： | 经济危机 减税 税制改革 |
Inspirations of Worldwide Tax Reduction Tendency for Tax Reform in China |
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| Guolong Huang&Haiming Xu.Inspirations of Worldwide Tax Reduction Tendency for Tax Reform in China[J].International Taxation In China,2011(7). |
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| Authors: | Guolong Huang&Haiming Xu |
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| Institution: | Guolong Huang&Haiming Xu |
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| Abstract: | This paper mainly analyzes the economic background of worldwide tax cut tendency from the year 2008, reveals the economic mechanism of tax cut, and elaborates on the inspirations of worldwide tax cut tendency for the tax reform in China. |
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| Keywords: | Economic crisis Tax cut Tax reform |
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