| 论我国税收负担的结构性调整 |
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| 引用本文： | 于连庆.论我国税收负担的结构性调整[J].税务与经济,2004(5):73-75. |
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| 作者姓名： | 于连庆 |
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| 作者单位： | 长春税务学院,研究生部,吉林,长春,130021 |
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| 摘 要： | 随着我国积极财政政策的实施以及经济全球化的发展,减税成为人们研究的热点问题,我国各方面对减税的看法也各不相同。对此,我们应进行适度的税收负担结构性调整,以避免出现较大的财政缺口。
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| 关 键 词： | 宏观税负 微观税负 完税程度 税收乘数 |
| 文章编号： | 1004-9339(2004)05-0073-03 |
| 修稿时间： | 2004年1月27日 |
On the Structural Adjustment of Our Tax Burden |
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| YU Lian-qing.On the Structural Adjustment of Our Tax Burden[J].Taxation and Economy,2004(5):73-75. |
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| Authors: | YU Lian-qing |
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| Abstract: | With the implementation of our active financial policy and the development of economic globalization,tax abatement has become the issue for the people to study.There are some different remarks on tax abatement.Therefore,the structural adjustment of our tax burden should be made in order to avoid a greater financial gap. |
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| Keywords: | macro-tax burden micro-tax burden duty paid degree tax multiplication |
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