| 当前的税收形势与税制改革——“税收专家分析会2004/2005”观点综述 |
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| 引用本文： | 孔繁来.当前的税收形势与税制改革——“税收专家分析会2004/2005”观点综述[J].河北经贸大学学报,2005,26(3):39-42. |
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| 作者姓名： | 孔繁来 |
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| 作者单位： | 中国社会科学院,财政与贸易经济研究所,北京,100836 |
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| 摘 要： | 2004～2005年税收专家分析会对我国2004年的税收收入形势及效应,税收快于GDP增长的原因,2005年税收形势和积极推进税制改革的政策建议进行了分析。
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| 关 键 词： | 税收形势 税制改革 GDP |
| 文章编号： | 1007-2101(2005)03-0039-04 |
| 修稿时间： | 2005年2月25日 |
Current Tax Revenue Status and Taxation System Reform |
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| KONG Fan-lai.Current Tax Revenue Status and Taxation System Reform[J].Journal Of Hebei University Of Economics and Trade,2005,26(3):39-42. |
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| Authors: | KONG Fan-lai |
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| Abstract: | The paper first reviews the status and effects of China's tax revenue in 2004 and analyzes the reasons why the increase of tax revenue is higher than that of GDP. Then it discusses the tax revenue status in 2005 and comments on th e policy proposals concerning taxation system reform hoping that such discussion s will become the scientific basis for the resolution of China's taxation issue s. |
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| Keywords: | status of tax revenue taxation system reform GDP |
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