| 经济全球化与中国税制改革 |
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| 引用本文： | 尚可文,王京梁.经济全球化与中国税制改革[J].河北经贸大学学报,2003,24(2):38-42. |
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| 作者姓名： | 尚可文 王京梁 |
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| 作者单位： | 1. 兰州商学院财,兰州,730020
2. 河北经贸大学 |
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| 摘 要： | 本文主要从经济全球化下中国税制改革原则、改革战略、税收政策的选择、流转税与所得税制的改革、利用外资的税收政策和国际税收一体化等方面,分析了经济全球化对中国税制改革的影响,并以此提出了今后我国税制改革的目标和方向。
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| 关 键 词： | 经济全球化 税制改革 |
| 文章编号： | 1007-2101(2003)02-0038-(05) |
| 修稿时间： | 2003年1月5日 |
Globalization of Economy and Chinese Tax System Reform |
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| Shang Kewen,Wang Jingliang.Globalization of Economy and Chinese Tax System Reform[J].Journal Of Hebei University Of Economics and Trade,2003,24(2):38-42. |
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| Authors: | Shang Kewen Wang Jingliang |
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| Abstract: | From the respects of the principal tax system reform, the strategy of the reforms, the choices of tax policy, the reform on intermediate tax and income tax, the tax policy of foreign capital use and unification of international revenue in China under the globalization of economy, this thesis analyses the impact of the globalization on Chinese tax system reform, and suggests the aim for future tax reform based on the analysis. |
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| Keywords: | globalization of economy tax system reform |
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