2020年健全税收制度的基础：简单确定稳定 - 国际注册会计师（英文版）.pdf

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1、FOUNDATIONS FOR A SOUND TAX SYSTEM: SIMPLICITY, CERTAINTY AND STABILITY 2020 Association of Chartered Certified Accountants September 2020 About ACCA ACCA is the Association of Chartered Certified Accountants. Were a thriving global community of 227,000 members and 544,000 future members based in 17

2、6 countries that upholds the highest professional and ethical values. We believe that accountancy is a cornerstone profession of society that supports both public and private sectors. Thats why were committed to the development of a strong global accountancy profession and the many benefits that thi

3、s brings to society and individuals. Since 1904 being a force for public good has been embedded in our purpose. And because were a not-for-profit organisation, we build a sustainable global profession by re-investing our surplus to deliver member value and develop the profession for the next generat

4、ion. Through our world leading ACCA Qualification, we offer everyone everywhere the opportunity to experience a rewarding career in accountancy, finance and management. And using our respected research, we lead the profession by answering todays questions and preparing us for tomorrow. Find out more

5、 about us at FOUNDATIONS FOR A SOUND TAX SYSTEM: SIMPLICITY, CERTAINTY AND STABILITY Simplicity, certainty and stability: in ACCAs view these are the three cornerstones of a good tax system. Policymakers should consider them any time they plan to change the tax system. They are also the benchmarks b

6、y which taxpayers can assess the effectiveness of government in maintaining and improving tax systems. Between 2013 and 2015, ACCA published a series of reports on Simplicity, Certainty and Stability in Tax, together with a summary report. This 2020 publication updates the summary report for develop