| 财税制度顶层设计与中国的税制改革 |
| |
| 引用本文： | 吴练达,李彤,胡真.财税制度顶层设计与中国的税制改革[J].财经科学,2012(9):102-109. |
| |
| 作者姓名： | 吴练达 李彤 胡真 |
| |
| 作者单位： | 1. 天津商业大学经济学院 天津,300134
2. 暨南大学经济学院 广州,510623 |
| |
| 摘 要： | 在分析税收循环中社会政治系统、经济系统、自然资源系统之间的关系基础上,重新审视税收制度设计的逻辑起点,得出了税收设计的基本原则,并根据这些基本原则探讨了中国的税收制度改革。
|
| 关 键 词： | 税收制度 设计原则 改革 顶层设计 |
The Top Layer Design Principle of Tax system And Chinese Tax Reformation |
| |
| Wu Lianda
,
Li Tong
,
Hu Zhen.The Top Layer Design Principle of Tax system And Chinese Tax Reformation[J].Finance and Economics,2012(9):102-109. |
| |
| Authors: | Wu Lianda Li Tong Hu Zhen |
| |
| Abstract: | Through the analysis on the relationship of social and political system,economic system and natural resources system under the influence of tax circulation,the logical starting point of the tax system’s design principles is explored,and based on top layer design idea,the proposal of the reform of tax system is offered. |
| |
| Keywords: | Tax System Design Principle Reformation Top Layer Design |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
