在世界银行最近的一项研究中表明,减税和简化税制可以极大地降低逃税的概率,如此一来避税港便会无从适从。
A recent World Bank study showed that cutting tax rates and simplifying tax systems can greatly reduce the incidence of tax evasion. Doing so would make tax havens less attractive.
“单一税”的税制设计模式,体现了拓展税基、降低税率、简化征管的中性税收思想。
The flat tax pattern of tax system design embodies the neutral tax ideology to expand tax base, lower tax rates and simplify tax levies.
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