首页 | 本学科首页   官方微博 | 高级检索  
     

新一轮税改致力于完成的六大任务
引用本文:夏杰长. 新一轮税改致力于完成的六大任务[J]. 山西财经大学学报, 2003, 25(6): 15-19
作者姓名:夏杰长
作者单位:中国社会科学院,财政与贸易经济研究所,北京,100836
摘    要:启动新一轮税制改革,首先必须明确它所要完成的任务。这些任务包括:恰当界定宏观税负水平;政府收入行为及其机制的规范化;融入经济全球化;与财政安排体系相协调;税收中性与税收调控相结合;提升国家竞争力。

关 键 词:税制改革  宏观税负水平  税收中性  税收调控
文章编号:1007-9556(2003)06-0015-05
修稿时间:2003-10-01

The Six Tasks for the New Round of Taxation Reform
XIA Jie-chang. The Six Tasks for the New Round of Taxation Reform[J]. Journal of Shanxi Finance and Economics University, 2003, 25(6): 15-19
Authors:XIA Jie-chang
Abstract:Before a new round of tax reform is launched, it is necessary to make it known the targets for the mission --- appropriate appraisal of the existing taxation system; regulating government revenue acquisition and its mechanism; economic globalization involvement; coordinating with the fiscal arrangement; combination of neutral taxation and economically involvement of taxation; promotion of national competitive advantage.
Keywords:tax reform  broad level of taxation  neutral taxation  economically involvement of taxation
本文献已被 CNKI 维普 万方数据 等数据库收录!
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号