| 我国税制结构的优化 |
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| 引用本文： | 张素琴 朱有国. 我国税制结构的优化[J]. 郑州航空工业管理学院学报(管理科学版), 2000, 18(4): 8-12 |
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| 作者姓名： | 张素琴 朱有国 |
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| 基金项目： | 2 0 0 0年河南省哲学社会科学规划基金资助项目 !(95CJJ130 0 2 ) |
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| 摘 要： | 随着经济的发展和税源结构的变化,税制结构的调整显得十分必要和紧迫,笔者分析了制约我国税制结构优化的因素、税制结构优化的标准,现行税制结构中存在的主要问题,并对优化我国税制结构的措施提出了具体看法。
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| 关 键 词： | 税制结构 税制模式 税收政策 优化 中国 |
Optimization of China's Taxation structure |
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| Zhang Suqin Zhu YouGuo. Optimization of China's Taxation structure[J]. Journal of Zhengzhou Institute of Aeronautical Industry Management, 2000, 18(4): 8-12 |
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| Authors: | Zhang Suqin Zhu YouGuo |
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| Affiliation: | Zhang Suqin Zhu YouGuo |
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| Abstract: | With economic development and structural change in tax resources,it is necessary and urgent to adjust the structure of taxation.The paper discusses the factors which limit the taxation,the standard of better taxation structure and major problems.Some comments are given on the concrete measures to optimize China's taxation structure. |
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| Keywords: | Optimization of taxation structure taxation model tax policy |
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