| 西方税制优化理论及其对我国的启示 |
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| 引用本文： | 王德忠.西方税制优化理论及其对我国的启示[J].西华师范大学学报(自然科学版),2001(2):42-44. |
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| 作者姓名： | 王德忠 |
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| 作者单位： | 四川师范学院政法系!四川 南充637002 |
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| 摘 要： | 文章在总结和归纳西方三大流派税制优化理论主要内容的基础上探讨其对我国税制改革的几点启示：(1)明确政府职能，完善我国市场体系；(2)加强税收征管，提高征管效率；(3)降低税负总水平，促进经济增长；(4)统一税收负担，体现公平原则。
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| 关 键 词： | 西方 税制 优化 启示 |
| 文章编号： | 1005-1465(2001)02-0042-03 |
| 修稿时间： | 2000年9月15日 |
THEORIES OF WESTERN OPTIMIZING TAX SYSTEM AND THEIR REVEL ATION TO US |
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| WANG De-zhong.THEORIES OF WESTERN OPTIMIZING TAX SYSTEM AND THEIR REVEL ATION TO US[J].Journal of China West Normal University:Philosophy & Social Sciences,2001(2):42-44. |
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| Authors: | WANG De-zhong |
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| Abstract: | In the paper the writer has summarized the main idea s of the three popular optimizing theories of western taxation system.And on thi s basis,he has discussed its revelation to the reform of our country's taxation system,making clear of the role of government and improving and perfecting the m arket system in our country;strengthening tax collection and improving the efficiency of collection;reducing tax burden to stimulate economic growth;unifying tax burden and embodying impartial principles. |
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| Keywords: | western tax system optimizing revelation |
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