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通货膨胀时期的税收效应解析
引用本文:安福仁.通货膨胀时期的税收效应解析[J].财经科学,2006(4):104-110.
作者姓名:安福仁
作者单位:东北财经大学财税学院
摘    要:通货膨胀是一种经济现象,一旦通货膨胀发生,它会对经济生活产生多方面的消极影响,对政府税收产生多重效应,使政府的所得课税、产品课税、储蓄课税等,都会产生通货膨胀效应,导致税收分配格局的改变.当通货膨胀发生时,政府必须调整相应的税收政策,消除通货膨胀对税收的影响,这是建设和谐社会的客观要求.

关 键 词:通货膨胀  税收效应  税率
文章编号:1000-8306(2006)04-0104-07
修稿时间:2006年2月18日

Discussion on Tax Effect during Inflation
An Furen.Discussion on Tax Effect during Inflation[J].Finance and Economics,2006(4):104-110.
Authors:An Furen
Abstract:Inflation is an economic phenomenon, and once inflation occurs, it may have some negative influences on economic life, including effect on government taxation, which makes government taxes on income, goods and savings have the effect of inflation, and changes the situation of tax distribution. When inflation occurs, government must adjust the related tax policy to mitigate the influence of inflation on taxes, and this is the objective call for the building up of a well off society.
Keywords:inflation  tax effect  government policy
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