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宏观税负的国际比较与我国税负调整
引用本文:吴强.宏观税负的国际比较与我国税负调整[J].广东经济管理学院学报,2003,18(6):35-37,45.
作者姓名:吴强
作者单位:广东经济管理学院,广东,广州,510400
摘    要:通过宏观税负的国际比较,看出我国税负的确偏高。随着全球经济一体化的加快,通过减税以增加本国企业国际竞争力已成世界性的趋势。为适应国内外的形势,我国应加快税制改革,实施适度减税的政策,增加城乡居民的收入以扩大内需,增加民间的投资能力和企业的竞争力,使国民经济持续快速发展。

关 键 词:中国  税收负担  国际比较  税率  税收减免  费改税  农业税
文章编号:1672-4100(2003)06-0035-03

An International Comparison of Macro-taxation and Adjustment of Taxation in China
Wu Qiang.An International Comparison of Macro-taxation and Adjustment of Taxation in China[J].Journal of Guangdong Institute of Business Administration,2003,18(6):35-37,45.
Authors:Wu Qiang
Abstract:Through an international comparison of macro - taxation, we can find that China has high taxation Along with the quickening pace of the economic globalization, it has become a tendency to reduce taxation and enhance the international competitiveness of domestic enterprises. To suit the situation at home and abroad, China should quicken its reform of taxation, implement taxation - reducing policies and increase the income of citizens both in urban and rural areas. The government should enhance the investment ability of private enterprises and promote the competitiveness of enterprises, thus to secure the steady and sustained development of the national economy.
Keywords:macro - taxation  the competitiveness of enterprises  reform taxation system  
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