| 适应市场经济发展需要 深化税收制度改革 |
| |
| 引用本文： | 王京华.适应市场经济发展需要 深化税收制度改革[J].中央财政金融学院学报,2004(6):15-18. |
| |
| 作者姓名： | 王京华 |
| |
| 作者单位： | 北京市地方税务局,北京100044 |
| |
| 摘 要： | 根据十六届三中全会提出的分步实施税收制度改革精神,本文对深化税收制度改革进行了探讨.文章首先论述了深化税收制度改革的客观必然性,其次分析了税收制度改革的指导思想和基本原则,最后探讨了税收制度改革的基本思路和步骤.
|
| 关 键 词： | 市场经济 税收制度 深化改革 |
| 文章编号： | 1000-1549(2004)06-0015-04 |
| 修稿时间： | 2004年3月30日 |
Meeting the Need of the Development of Market-oriented Economy,Deepening the Reform of Tax System |
| |
| WANG Jing- hua.Meeting the Need of the Development of Market-oriented Economy,Deepening the Reform of Tax System[J].Journal of Central University of Finance & Economics,2004(6):15-18. |
| |
| Authors: | WANG Jing- hua |
| |
| Institution: | WANG Jing- hua |
| |
| Abstract: | According to the spirit of the reform of the tax system being implemented step by step , which was advanced by the Third Plenary Session of the Sixteenth Central Committee(of the Chinese Communist Party ) , this study probes into the reform of tax system . Firstly, the paper expounds objective certainty of the reform of the tax system; Secondly , analyses the guiding ideology and basic principles of the reform of the tax system ; Lastly , inquires into the basic train of thought and steps. |
| |
| Keywords: | Development of market-oriented economy Tax system Deepening of reform |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
