| 论东盟国家税制改革的趋势及经验借鉴 |
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| 引用本文： | 王红晓. 论东盟国家税制改革的趋势及经验借鉴[J]. 广西经济管理干部学院学报, 2007, 19(4): 26-31 |
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| 作者姓名： | 王红晓 |
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| 作者单位： | 广西财经学院科研处,广西,南宁,530003 |
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| 摘 要： | 文章介绍了东盟国家税制改革的趋势。提出中国顺应世界各国降税的潮流进行税制改革应采取的措施。
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| 关 键 词： | 东盟国家 税制改革 增值税 个人所得税 税务管理 |
| 文章编号： | 1008-8806（2007）04-0026-06 |
| 修稿时间： | 2007-06-01 |
On Trend and Experience of Tax Reform in ASEAN Countries |
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| WANG Hong-xiao. On Trend and Experience of Tax Reform in ASEAN Countries[J]. The Journal of Guangxi Economic Management Cadre College, 2007, 19(4): 26-31 |
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| Authors: | WANG Hong-xiao |
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| Affiliation: | scientific research division of Guang Xi University of Finance and Economics; Nan Ning, Guang Xi, 530003 China |
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| Abstract: | This paper introduces the trend of tax reform in ASEAN countries.Conform to the trend of tax reform taken by countries in the world,China should take some measures. |
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| Keywords: | AESAN tax reform VAT individual income tax taxation admistration |
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