| 我国金融税制存在的问题及改革探析 |
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| 引用本文： | 刘学军.我国金融税制存在的问题及改革探析[J].山西财政税务专科学校学报,2009,11(3):23-25. |
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| 作者姓名： | 刘学军 |
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| 作者单位： | 鹤壁职业技术学院,河南鹤壁,458030 |
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| 摘 要： | 金融税制是否科学不仅直接影响到金融市场的健康发展，而且也极大地影响到整个国家宏观经济的运行。本文对我国金融税制的现存问题进行了分析，并提出了改革建议。
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| 关 键 词： | 金融税制 增值税 营业税 企业所得税 |
Study on Current Problems and Reform of China's Financial Tax System |
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| LIU Xue-jun.Study on Current Problems and Reform of China''s Financial Tax System[J].Journal of Shanxi Finance and Tax College,2009,11(3):23-25. |
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| Authors: | LIU Xue-jun |
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| Institution: | Hebi College of Vocation and Technology;Hebi 458030;China |
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| Abstract: | Financial tax system whether it is scientific not only affect healthy development of financial market directly,but also affect the whole country's macroeconomic operation greatly.This paper has carried on the analysis to existing problems of Chinese financial tax system,and put forward reform suggestions. |
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| Keywords: | financial tax system value-added tax business tax enterprise income tax |
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