内容摘要：

20世纪80年代以来，单一税逐渐成为世界税制改革的热点话题之一，并已在一些国家付诸实践。本文从单一税对社会公平和经济增长的影响入手，对国际上的相关研究成果做了较为全面的综述，并探讨了单一税对我国以“简税制、宽税基、低税率、严征管”为指导的新一轮税制改革的借鉴意义。

关键词：单一税　社会公平　经济增长

abstract:'flat tax' has become one of the latest buzzwords to hit the tax reform world since the 1980s, and has been put into practice by a few countries. starting with the impacts of flat tax on social equality and economic growth, this paper offers a comprehensive review of international researches on flat tax, and discusses its implications for a new round of tax reform in china under the guidance of 'brief tax system, wider tax base, lower tax rate, stricter levy and management'.

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