| 中国税制改革顶层设计问题研究 |
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| 引用本文： | 安体富.中国税制改革顶层设计问题研究[J].内蒙古财经学院学报,2014(6):1-9. |
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| 作者姓名： | 安体富 |
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| 作者单位： | 中国人民大学财政金融学院,北京,100872 |
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| 基金项目： | 国家社会科学基金重大项目 |
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| 摘 要： | 中国税制改革需要进行顶层设计，这主要涉及三个方面问题：确定宏观税负、优化税制结构和进行税种的配置与改革。本文就这几个问题，分析了其理论依据、主要内容，并提出相关政策建议和改革措施。
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| 关 键 词： | 税制改革 顶层设计 宏观税负 税制结构 |
Top-level Design for Tax Reform in China |
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| AN Ti-fu.Top-level Design for Tax Reform in China[J].Journal of Inner Mongolia Finance and Economics College,2014(6):1-9. |
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| Authors: | AN Ti-fu |
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| Institution: | AN Ti - fu ( School of Finance, Renmin University of China, Beijing 100872, China ) |
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| Abstract: | It is necessary to being top -level design for China~ tax reform, it can of problems introduced in：determining the macro tax burden,optimizing tax structure, tax categories. This paper analysis on the theoretical basis and the main contents about ward the related policy suggestions and the reform measures. be classified into three kinds the allocation and reform of these problems, and put for- |
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| Keywords: | tax reform top - level design macro tax burden tax structure |
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