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税制与环境因素之间的关系原理应成为税制进步与发展的基本原理
引用本文:陈烨.税制与环境因素之间的关系原理应成为税制进步与发展的基本原理[J].山东纺织经济,2008(2):23-25.
作者姓名:陈烨
作者单位:恩施职业技术学院经济管理系,湖北恩施,445000
摘    要:税制的进步与发展应有自身的理论来对其说明、诠释和指导,本文在对税制进步与发展和环境之间的关系进行分析后发现,正是各种环境因素的进步和发展才导致了税制的进步与发展。因此,笔者将税制与环境因素之间的关系原理确认为说明、诠释和指导税制进步与发展的基本原理。

关 键 词:税制  环境因素  进步与发展
文章编号:1673-0968(2008)02-0023-03

Relationship between Tax System and Surrounding Factors Should Be the Essential Principle in Progress and Development of Tax System
Chen Ye.Relationship between Tax System and Surrounding Factors Should Be the Essential Principle in Progress and Development of Tax System[J].Economy of Shangdong Textile,2008(2):23-25.
Authors:Chen Ye
Abstract:After analyzing the relationship between progress and development of tax system and surround-ing factors,the writer thinks that it is the various surroundings that lead to progress and development in tax system.He affirms that the theory is the basic theme.
Keywords:tax system  surrounding factor  progress and development
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