| “双主体”税制结构模式优势 |
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| 引用本文： | 万莎.“双主体”税制结构模式优势[J].上海市经济管理干部学院学报,2010,8(2):45-50. |
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| 作者姓名： | 万莎 |
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| 作者单位： | 中南财经政法大学,湖北,430074 |
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| 摘 要： | 2008年美国的次贷危机发展成美国的金融危机，然后蔓延成百年一遏的全球性金融风暴。面对此次金融危机，我国注重税制结构的调整，实行“双主体”的税制结构模式是最优选择。
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| 关 键 词： | 金融危机 税制结构 双主体税制 |
A Reflection on the China's Taxation Structure under the Financial Crisis Background |
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| WAN Sha.A Reflection on the China's Taxation Structure under the Financial Crisis Background[J].Journal of Shanghai Economic Management College,2010,8(2):45-50. |
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| Authors: | WAN Sha |
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| Institution: | WAN Sha(Zhongnan University of Economics , Law,Hubei 430074) |
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| Abstract: | In 2008 the US's subprime mortgag e crisis developed the US's financial crisis,then spread the global financial storm.Facing this financial crisis,our country should pay great attention to the restructuring of the tax system structure.Thedouble main bodytax system structure is our country's the optimal tax structure under such background. |
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| Keywords: | financial crisis the tax system mode double main bodytax system structure |
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