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中国税制改革的路径与现实选择
引用本文:胡世明,陈念东,倪姗.中国税制改革的路径与现实选择[J].经济与管理,2005,19(11):77-79.
作者姓名:胡世明  陈念东  倪姗
作者单位:1. 中国社会科学院,研究生院,北京,100102
2. 闽江学院,管理系,福建,福州,350108
3. 闽江学院,经济系,福建,福州,350108
基金项目:闽江学院育苗基金小课题项目
摘    要:在经济全球化的国际形势下,中国税制改革势在必行。基于税制优化理论,借鉴大多数市场经济国家的成功做法,建立以增值税、所得税和社会保障税为主体的税制结构,取消不合理的税种,调整并增加一些税种是中国税制改革的现实选择。

关 键 词:中国税制  税制优化  边际税率
文章编号:1003-3890(2005)11-0077-03
收稿时间:08 8 2005 12:00AM
修稿时间:2005年8月8日

A Statement on the Method and Realistic Choice of Chinese Tax System's Reform
HU Shi-ming,CHEN Nian-dong,NI Shan.A Statement on the Method and Realistic Choice of Chinese Tax System''''s Reform[J].Economy and Management,2005,19(11):77-79.
Authors:HU Shi-ming  CHEN Nian-dong  NI Shan
Institution:1. Graduate School, Chinese Academy of Social Sciences, Beijing 100102, China; 2. Department of Management, MinJiang College, Fuztwu 350108, China; 3. Department of Economics, MinJiang College, Fuzhou 350108, China
Abstract:So far,as a member of WTO,under the international situation of globalization,China is imperative to reform its tax system.In terms of tax system(?) basic theories and the theory of tax system optimization,referring to the successful expe- riences of most market-oriented countries,China should constitute a tax system structure primarily based on value-added tax,income tax and society-safeguard tax,abolish some unfair and illogical taxes and rectify some taxes and set up some new taxes as well.The above is deemed to be the practical choice of Chinese tax system reform.
Keywords:Chinese tax system  tax system optimization  marginal tax rate
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