摘要
本文在梳理有关全球税务营商环境资料的基础上,分析世界银行每年发布的《全球营商环境报告》的纳税指标内涵,对各国在改变税务营商环境方面的代表性改革经验进行梳理与比较,寻找对中国具有借鉴意义的做法,提出改善中国税务营商环境的一些建议。
Based on the data on the global tax business environment, this paper analyzes the content of the tax indicators of the Global Business Environment Report released yearly by the World Bank. The paper combs and compares the representative reform experiences of the countries changing the tax business environment to look for the practice which may enlighten China. Moreover, the paper puts forward some suggestions on how to improve China＇s tax business environment.
出处
《税务研究》
CSSCI
北大核心
2017年第11期26-31,共6页
基金
上海市曙光计划"提升我国税制竞争力研究"(项目编号:11SG55)的研究成果
关键词
营商环境
纳税指标
税收竞争
国际经验
Business environment
Tax indicator
Tax competition
International experience
