| 税费整合的动因及主要内容探析 |
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| 引用本文： | 徐战平.税费整合的动因及主要内容探析[J].涉外税务,2010(4). |
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| 作者姓名： | 徐战平 |
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| 作者单位： | 北京师范大学珠海分校; |
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| 摘 要： | 税费整合涉及国家经济结构及税费体制的变革,旧体制下的税费结构严重影响着分配效率。本文对我国部分税费整合的可行性做了初步的分析和探索,以期为我国税费整合的实践提供参考。
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| 关 键 词： | 税收 收费 整合 |
An Analysis on the Motives and Main Contents of Tax/fee Integration |
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| Zhanping Xu.An Analysis on the Motives and Main Contents of Tax/fee Integration[J].International Taxation In China,2010(4). |
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| Authors: | Zhanping Xu |
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| Abstract: | Tax/fee integration involves the reform of national economic structure and tax/fee system.Under the old system,distribution efficiency has been significantly affected by the tax/fee structure.This paper makes a preliminary analysis on the feasibility of partial integration of tax and fee so as to provide a reference for future reform. |
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| Keywords: | Tax Fee Integration |
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