世界税收制度发展的中长期趋势 (Medium and Long Term Trend of Global Tax Development)

Abstract

Chinese Abstract: 2013年8月，国际财税协会2013年年会在哥本哈根举行。与会的六大洲国际财税专家就“25年后，世界税收制度会是什么样子？”这个问题进行了深入探讨，讨论焦点集中于税制结构的变化、增值税的发展趋势、独立交易原则的存废、新税种的产生和税收征纳关系的改进五个小议题。笔者在本文中将总结各专家上的主要观点，并结合各大洲财政收入数据和相关的法律文献讨论世界税制的发展方向。

English Abstract: International Fiscal Association organized its 2013 congress in Copenhagen in August 2013, where international fiscal experts from six continents discussed how the world’s tax system will look like 25 years later. The discussion was focused on five issues: the changes of the tax structure, the trend of the VAT, the survival of arm’s length principle, creation of new taxes and improvement of tax administration and compliance. The author summarizes herein the opinions of the fiscal experts on the congress and reviews the tax revenue data and relevant legal literatures to discuss the trend of the worldwide tax system.

Note: Downloadable document is in Chinese.

Keywords: 税收制度、税制结构、增值税、独立交易原则、新税种、税收征纳关系,Tax structure, VAT, Arm’s length principal, New taxes, Tax administration and compliance, Tax system