變更

<ref name="MOFA"/><ref name="kknew1"/><ref name="FMPRC"/><ref>{{cite web| url=https://finland.fi/zh/yishuyuwenhua/kalevala/|author=Anneli Asplund and Sirkka-Liisa Mettomäki |title=《卡勒瓦拉》: 芬兰的民族史诗|date=2000年10月| publisher=這就是芬蘭 | language = ZH |accessdate=2019-09-11}}</ref><ref> {{Cite book | author = 梁福鎮 | title =比較教育學: 起源、內涵與問題的探究 | publisher =台灣五南圖書出版股份有限公司| date =2013-10-01 | accessdate = 2019-09-10| url = https://books.google.com.tw/books/about/%E6%AF%94%E8%BC%83%E6%95%99%E8%82%B2%E5%AD%B8.html?id=HdwAnwEACAAJ&redir_esc=y | language =ZH}} </ref><ref>{{cite news| url=https://www.theguardian.com/books/2016/mar/11/finland-ranked-worlds-most-literate-nation |title=Finland ranked world's most literate nation |date=2016-03-11| publisher=The Guardian | language = EN |accessdate=2019-09-11}}</ref><ref>{{cite web| url=https://www.ccsu.edu/wmln/rank.html |title=World's Most Literate Nations | publisher=Central Connecticut State University | language = ZH |accessdate=2019-09-11}}</ref>

芬蘭是高度[[已開發國家]]，社會福利含括從生育、教育、醫療、退休及養老，制度完善；相對的芬蘭的邊際稅率接近六成，近年有向下調整的趨勢。<ref>{{cite web| url=https://read01.com/zh-tw/ggGQxE2.html#.XXhXPCgzaM8 |title=全球數一數二的芬蘭社會福利 |date=2018-11-20| publisher=壹讀 | language = ZH |accessdate=2019-09-11}}</ref><ref>{{cite web| url=http://www.nordicapd.com/content.asp?pid=18&cid=3935 |title=调查显示芬兰的递增式税率的增幅比较大 |date=2017-12-16| publisher=北欧时报 | language = ZH |accessdate=2019-09-11}}</ref>