经济全球化与税制改革的协调(国外英语资料).doc

经济全球化与税制改革的协调(国外英语资料) The coordination of economic globalization and the reform of tax system The economic globalization and the reform of the tax system to coordinate 2008-12-20 15:15:18 Abstract: This article mainly from the economic globalization Chinese tax reform principles, strategy, choice of tax policy, the turnover tax and income tax system reform, international tax integration, analyzes the contradictions facing Chinese tax reform under the background of economic globalization, and further discusses how to coordinate various contradictions, establish a new tax system in line with international practice, but also has the characteristics of Chinese. Key words: economic globalization, tax reform coordination mechanism There are two major trends in the development of the world economy, one is globalization, regionalization is two. Globalization requires that we must in accordance with international practice and recognized trade rules to participate in the international economy, and in order to adjust the regional tax policy; we must eliminate trade barriers, strengthen international tax coordination, to achieve regional economic liberalization, the liberalization of circulation through the regional economy of global economic. Therefore, in the face of the new economic environment, tax reform is bound to face many new problems, how to coordinate the various contradictions, established in line with international practice and adapt to the situation of our countrys tax system, is placed in front of us is very important and urgent issue, also has important realistic significance. China coordination principle of tax reform, under the economic globalization One is the coordination of national treatment and the principle of distinction. The principle of national treatment in the tax on imports is not the main requirements from the inlet to the various links and consumption in various fields beyond the domestic similar products of domestic taxes and fees. The principle