| 东盟国家的税制改革及其引发的思考 |
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| 引用本文： | 朱建文.东盟国家的税制改革及其引发的思考[J].未来与发展,2008,29(8). |
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| 作者姓名： | 朱建文 |
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| 作者单位： | 安徽财经大学,安徽,蚌埠,233061 |
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| 摘 要： | 20世纪80年代以来,东盟国家为适应产业结构升级、经济持续稳步发展以及提高企业国际竞争力等方面的客观要求,不断地对税收制度进行改革和完善,目前这一改革进程仍在继续.东盟国家与我国同属发展中国家.其税制改革的经验对我国下一步的税制改革颇有借鉴意义.
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| 关 键 词： | 东盟国家 税制改革 借鉴 |
ASEAN Countries' Tax System Reform and its Enlightenment |
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| ZHU Jian-wen.ASEAN Countries' Tax System Reform and its Enlightenment[J].Future and Development,2008,29(8). |
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| Authors: | ZHU Jian-wen |
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| Institution: | ZHU Jian-wen (Anhui University of Finance , Economics,Anhui Bengbu 233061,China) |
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| Abstract: | Since the 1980s,ASEAN countries have been carrying on the tax system reform and consummation unceasingly,in order to adapt the objective requrirment of the industrial structure upgrading,keep the development of economy stably and enhance the international competition of enterprise. At present,the reform is processing. Both ASEAN countries and China are developing countries,therefore,the reform experiences of ASEAN countries can bring benefits to the next tax system reform of China. |
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| Keywords: | ASEAN countries tax system reform benefit |
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