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。
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.
出处
《涉外税务》
CSSCI
北大核心
2008年第10期44-47,共4页
International Taxation In China
基金
国家社科基金一般项目课题“中国-东盟自由贸易区代表性国家税收制度研究”(批准号:07BGJ014)阶段性成果
