摘要
经济全球化加速了商品及各要素的国际流动 ,这一流动可产生两方面的影响 :其一 ,经济全球化使资源在世界范围内进行优化配置 ;其二 ,经济全球化会对国家税收主权产生一定侵蚀并对微观经济主体产生一定的冲击。因此 ,本文在阐明经济全球化的税收效应的基础上 ,对比分析了我国现行税制与税制国际化、标准化的差异 ,进而提出了在经济全球化背景下 ,我国税制改革的政策取向。
The globalization of economy speeds up the flow of the commodities and some other elements internationally.Such flow can generate two kinds of impact:first the globalization of economy can optimize the resources within the globe;second the globalization of economy can make some erosion to the nation's taxation sovereignty,and can cause some impact on the micro-economic main body.Based on explaining the taxation effect of the globalization of economy,this article analyzes the differences between our country's present taxation system and the taxation's internationalization and standardization,and then puts up with the policy orientation for our country's taxation system reform under the background of the globalization of economy.
出处
《现代财经（天津财经大学学报）》
2001年第9期34-37,共4页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
