| 论税收政策及其政策目标与政策手段的选择 |
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| 引用本文： | 周立新.论税收政策及其政策目标与政策手段的选择[J].商业研究,2005(2):50-52. |
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| 作者姓名： | 周立新 |
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| 作者单位： | 南京财经大学,财税学院,江苏,南京,210007 |
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| 摘 要： | 税收政策是政府社会经济政策的重要组成部分 ,税收政策的运用 ,主要取决于税收政策目标和税收政策手段的选择。从税收政策、税收政策目标及其税收政策手段的内涵及抉择条件入手 ,对现阶段我国税收政策目标的确定、税收政策手段的选择路径提出若干建议
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| 关 键 词： | 税收政策 政策目标 政策手段 结构性减税效应 |
| 文章编号： | 1001-148X(2005)02-0050-02 |
| 修稿时间： | 2003年10月25 |
The Objectives and Means of Tax Policies |
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| Abstract: | Tax policy is an important component of the social economic policy for a government,while the application of tax policy depends mainly on its objective as well as praper means.This paper proceeds with the analyses of tax policy,the objectives and the connotation and requirement of the means,together with the its puts forward some suggestions about the establishment of the current objective the means of tax policy. |
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| Keywords: | tax policy objective policy means structural tax abatement effect |
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