经济全球化下税收调控职能作用的体现与拓展(The embodiment and expansion of the function of tax control function under the economic globalization).docVIP
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经济全球化下税收调控职能作用的体现与拓展(The embodiment and expansion of the function of tax control function under the economic globalization)
经济全球化下税收调控职能作用的体现与拓展(The embodiment and expansion of the function of tax control function under the economic globalization)
The embodiment and expansion of the function of tax control function under the economic globalization
The embodiment and development of the function of tax control function under the economic globalization 2008-12-20 15:15:16
After Chinas accession to the WTO, with the integration of Chinas economy and the global economy, higher demand for the governments macro-control capability has been put forward. The tax revenue as an important tool of government macro regulation and control, how to deal with the change of domestic and international economic environment, to better participate in the national macro-control, to seek the benefits of globalization, is one of the important topic.
First, tax control faces the overall challenge of economic globalization
Economic globalization is the mainstream of world economic development, which restricts the development of world economy and society, also will have a profound impact on Chinas economic development and tax, put forward new challenges to Chinas macro tax.
(1) tax control should serve more social and economic development goals
Traditionally, Chinas tax control is relatively simple, focusing mainly on ensuring fiscal revenue and regulating income distribution. When the State applies tax policy to control the economy, it is basically an autonomous act. Under the background of economic globalization, mobility of factors such as capital and technology occupy different endowment, resulting in the difference of economic development level of countries and regions is more obvious; the education of science and technology is becoming the key factors influencing the competitiveness; the protection of national resources and the ecological environment, sustainable development has become the consensus of governments. This shows that the change of the economic environment of the sovereign countries by the economic
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