发达国家税制结构特点及成因分析：法美比较的视角
发布时间：2018-08-12 11:14
【摘要】：从税制结构较为成熟的欧美发达国家来看,它们的税制结构伴随着经济发展的不同阶段大都经历了原始直接税、间接税、现代直接税为主体的一个变迁过程。发展到今天,基本形成了以直接税为主、间接税为辅的税制结构,其中直接税主要为所得税类,间接税主要为流转税类。但具体到税种层而,发达国家内部依然存在较大差异,这一差异主要来源于所得税类中主体税种的选择：一类是以个人所得税为主,另一类是以社会保障税为主。个人所得税与社会保障税虽然都是以所得额为税基课征,属于广义所得税范畴,但两者对经济发展和收入分配的作用环节及途径均有较大差别。可见,处在相同经济发展阶段的不同国家在税制结构的选择上仍然存在一定的差异性。对产生这一差异性的原因进行分析,探究他们形成背后的一般规律,有利于中国依据国情需要,更加合理地进行主体税种与辅助税种的搭配。 本文从比较的视角入手,选取了两类税制结构的代表性国家——法国和美国,希望能够全面的分析发达国家较为成熟的税制结构,总结影响税制结构的原因,并结合中国国情,为我国税制改革的具体路径提出建设性的意见。 本文共分为四章,第一章为引言部分,主要介绍了税制结构的相关概念、研究背景、论文的研究思路与方法、创新与不足之处等,阐述了写作主题。第二章为法美税制结构的现状和特点,首先梳理了法美两国税制结构的历史变迁轨迹,然后利用详尽的数据,从税系、税类、税种三个层次分别对两国现有税制结构进行了描述,最后在此基础上通过进一步比较分析得出两国税制结构的异同点。第三章为法美两国税制结构的成因分析,本章以两国税制结构的异同点为基础,从经济角度解释了两者的共性,从文化政治角度解释了两者的差异性。第四章为结合中国税制结构进行的思考,在总结了法美两国税制结构形成的一般规律后,根据我国目前税制结构存在的问题,提出了相应的政策建议。
[Abstract]:From the perspective of developed countries in Europe and America whose tax system structure is more mature their tax system structure has gone through a changing process of primary direct tax indirect tax and modern direct tax with different stages of economic development. Nowadays, it has basically formed the tax system structure, which is based on direct tax and supplemented by indirect tax, in which direct tax is mainly income tax, indirect tax is mainly turnover tax. However, there are still great differences within the developed countries, which mainly come from the choice of the main types of taxes in the income tax category: one is the individual income tax, the other is the social security tax. Although both individual income tax and social security tax are based on income tax, they belong to the broad income tax category, but their roles and approaches to economic development and income distribution are greatly different. Therefore, different countries at the same stage of economic development still have some differences in the choice of tax structure. By analyzing the causes of this difference and exploring the general law behind their formation, it is advantageous for China to match the main tax and auxiliary tax more reasonably according to the needs of China's national conditions. From the perspective of comparison, this paper selects France and the United States, which are the representative countries of the two kinds of tax system structure, hoping to comprehensively analyze the more mature tax system structure in developed countries, sum up the reasons that affect the tax system structure, and combine with the national conditions of China. Put forward constructive suggestion for the concrete path of tax system reform of our country. This paper is divided into four chapters, the first chapter is the introduction, mainly introduces the related concepts of the tax system structure, research background, research ideas and methods, innovation and deficiencies, etc. The second chapter is the current situation and characteristics of the tax system structure of France and the United States. It first combs the historical change track of the tax system structure of France and the United States, and then uses the detailed data, from the tax department, the tax category, The present tax structure of the two countries is described in three levels, and on this basis, the similarities and differences of the tax system structure between the two countries are obtained through further comparative analysis. The third chapter is an analysis of the causes of the two countries' tax system structure. Based on the similarities and differences of the two countries' tax system structure, this chapter explains the commonness of the two countries from the economic point of view, and explains their differences from the cultural and political point of view. The fourth chapter is thinking about the structure of Chinese tax system, after summing up the general law of the formation of the tax system structure of France and the United States, and according to the problems existing in the present tax system structure of our country, put forward the corresponding policy suggestions.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F817.12;F815.65
本文编号：2178879
[Abstract]:From the perspective of developed countries in Europe and America whose tax system structure is more mature their tax system structure has gone through a changing process of primary direct tax indirect tax and modern direct tax with different stages of economic development. Nowadays, it has basically formed the tax system structure, which is based on direct tax and supplemented by indirect tax, in which direct tax is mainly income tax, indirect tax is mainly turnover tax. However, there are still great differences within the developed countries, which mainly come from the choice of the main types of taxes in the income tax category: one is the individual income tax, the other is the social security tax. Although both individual income tax and social security tax are based on income tax, they belong to the broad income tax category, but their roles and approaches to economic development and income distribution are greatly different. Therefore, different countries at the same stage of economic development still have some differences in the choice of tax structure. By analyzing the causes of this difference and exploring the general law behind their formation, it is advantageous for China to match the main tax and auxiliary tax more reasonably according to the needs of China's national conditions. From the perspective of comparison, this paper selects France and the United States, which are the representative countries of the two kinds of tax system structure, hoping to comprehensively analyze the more mature tax system structure in developed countries, sum up the reasons that affect the tax system structure, and combine with the national conditions of China. Put forward constructive suggestion for the concrete path of tax system reform of our country. This paper is divided into four chapters, the first chapter is the introduction, mainly introduces the related concepts of the tax system structure, research background, research ideas and methods, innovation and deficiencies, etc. The second chapter is the current situation and characteristics of the tax system structure of France and the United States. It first combs the historical change track of the tax system structure of France and the United States, and then uses the detailed data, from the tax department, the tax category, The present tax structure of the two countries is described in three levels, and on this basis, the similarities and differences of the tax system structure between the two countries are obtained through further comparative analysis. The third chapter is an analysis of the causes of the two countries' tax system structure. Based on the similarities and differences of the two countries' tax system structure, this chapter explains the commonness of the two countries from the economic point of view, and explains their differences from the cultural and political point of view. The fourth chapter is thinking about the structure of Chinese tax system, after summing up the general law of the formation of the tax system structure of France and the United States, and according to the problems existing in the present tax system structure of our country, put forward the corresponding policy suggestions.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F817.12;F815.65
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