东亚金融危机后泰国税制改革探讨Research on tax system reform in Thailand after the East Asian financial crisis 摘要:（摘要内容经过系统自动伪原创处理以避免复制，下载原文正常，内容请直接查看目录。） 东亚金融危机今后，泰国开端对本国的税收轨制停止多方面改造，泰语毕业论文，试图改正税制中存在的缺点，并经由过程减税合营国际经济政策恢复本国经济。这一阶段泰国税制改造包含各重要税种改造、税收征管体系体例改造和财税处所分权改造。这一系列的税制改造为东亚金融危机后的泰国经济带来了积极的变更。但是，美国次贷危机迸发今后，泰语论文网站，全球工业国市场疲软，招致泰国出口放缓，拖累了泰国经济。对此，泰国当局在2017年推出了经济安慰筹划，并开端酝酿更进一步的税制改造计划。本文以两次金融危机为配景，扼要引见了泰国的税制概略，体系剖析泰国在金融危机时和危机后经济恢复期的税收政策和税制改造，并就这些政策对经济发生的效益和改造后税制中依然存在的成绩做出客不雅评价。本文由六章构成。第一章为导论，阐述选题配景、意义、文献综述及本文的框架构造；第二章论述了税制改造的相干实际，包含50年月以来主导税制改造实际和对泰国税制改造作用较年夜的两个税收实际；第三章具体引见泰国的税制构造、泰国中心当局和处所当局各自税收支出的组成和东亚金融危机前后泰国税制构造的变更；第四章对东亚金融危机后泰国的税制改造停止了回想，引见了东亚金融危机后税制改造的配景，并具体剖析东亚金融危机后各重要税种的改造目的与详细办法、税收征管体系体例改造和1999年今后的财税分权改造；第五章剖析次贷危机后泰国税收政策的配景，引见了详细改造办法，并把此次改造和东亚金融危机后的税制改造停止比拟；第六章对泰国税改成效停止评价并进一步剖析了泰国税制中存在的成绩和瞻望其将来改造的偏向。 Abstract: In the East Asian financial crisis, Thailand began to reform its tax system, try to correct the shortcomings of the tax system, and to restore its economy through the process of international economic policy. In this stage, the tax system reform in Thailand includes the transformation of important taxes, the reform of tax collection and management system, and the decentralization reform of fiscal and taxation district. This series of tax reform has brought positive changes to Thailand's economy after the East Asian financial crisis. However, the United States sub loan crisis in the future, the global industrial market weakness, resulting in the export slowdown in Thailand, a drag on the economy in Thailand. In this regard, the Thailand authorities in 2017 launched the economic comfort planning, and start planning a further reform of the tax system. The two financial crisis as the background, this paper briefly introduces the Thai tax system overview, system analysis in Thailand in the financial crisis and post crisis economic recovery of tax policy and tax system reform, and the policy performance in economic benefit and transformation system still exists, to make objective evaluation. This paper consists of six chapters. The first chapter is the introduction, describes the background and significance of the frame structure, and the literature review; the second chapter discusses the actual tax coherent transformation, including 50 years since tax system reform and practice of leading Thailand tax system reform two is the eve of the actual tax; tax structure change of Thailand before and after the third chapter introduces the tax system structure Thailand, the Thailand central authorities and local authorities of each tax expenditure composition and the financial crisis in East Asia; the fourth chapter of the East Asian financial crisis after the tax system reform in Thailand to stop the recall, introduces the background of the financial crisis in East Asia after the tax reform, fiscal decentralization reform and the specific analysis of the financial crisis in East Asia after the transformation of the important tax purposes and detailed measures of tax collection and management, system reform and future in 1999 after the subprime crisis; the fifth chapter analyzes the background of Thailand tax policy, Introduced the detailed reform measures, and after the East Asian financial crisis and the transformation of the tax system reform to carry on the comparison, the sixth chapter on the effects of tax reform in Thailand evaluation and further analysis of the Thai tax system in the presence of achievements and prospects the future transformation of the bias. 目录: 摘要 4-5 Abstract 5 第一章 绪论 10-15 第一节 选题背景及意义 10-11 第二节 文献综述 11-13 第三节 本文框架 13-15 第二章 税制改革相关理论 15-21 第一节 50年代以来三种税制改革理论 15-18 第二节 作用泰国税制改革的税收理论 18-21 第三章 泰国税制结构概述 21-31 第一节 泰国现阶段的主要税种 21-24 第二节 泰国中央政府和地方政府税收收入的构成 24-26 第三节 泰国税制结构的特点及东亚金融危机前后的变化 26-31 第四章 东亚金融危机后泰国的税制改革 31-48 第一节 东亚金融危机后税制改革的背景 31-33 第二节 各主要税种的改革 33-39 第三节 国际税收竞争与泰国的税收激励方法 39-41 第四节 税收征管体制改革 41-43 第五节 财税的地方分权改革 43-48 第五章 次贷危机后泰国的税收政策 48-55 第一节 次贷危机后的国际和国内经济形势 48-49 第二节 经济刺激计划中的税收政策 49-51 第三节 两次危机后税收政策比较 51-55 第六章 泰国税制改革评价及其未来的方向 55-68 第一节 泰国税制改革的评价 55-64 第二节 各个主要税种未来的改革方向 64-66 第三节 泰国税制改革和税收政策走向 66-68 参考文献 68-71 后记 71 |
