| 马来西亚税收制度概况 |
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| 引用本文： | 广西财经学院课题组. 马来西亚税收制度概况[J]. 涉外税务, 2008, 0(10) |
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| 作者姓名： | 广西财经学院课题组 |
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| 作者单位： | |
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| 基金项目： | 国家社会科学基金一般项目 |
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| 摘 要： | 近年来,马来西亚对国内税收制度进行了彻底的改革,形成了比较独特的税收制度。本文对马来西亚的税制结构、主体税种和税收征管进行了介绍和分析,其中一些经验可为我国新一轮的税制改革提供一定的借鉴作用。
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| 关 键 词： | 马来西亚 税收制度 评估制度 |
A Survey of Tax System in Malaysia |
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| A Research Group from Guangxi Institute of Finance and Economics. A Survey of Tax System in Malaysia[J]. International Taxation In China, 2008, 0(10) |
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| Authors: | A Research Group from Guangxi Institute of Finance and Economics |
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| Affiliation: | A Research Group from Guangxi Institute of Finance and Economics |
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| Abstract: | In recent years,a fundamental tax reform introduced by the government of Malaysia has advanced the establishment of a tax system with its own characteristics.This paper introduces and analyzes the tax structure,principal taxes and tax administration in Malaysia,and discusses their implications for a new round of tax reform in China. |
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| Keywords: | Malaysia Tax system Assessment system |
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