| 深化税制改革应正确处理的几个关系 |
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| 引用本文： | 周立新. 深化税制改革应正确处理的几个关系[J]. 辽东学院学报(社会科学版), 2001, 3(2): 22-24 |
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| 作者姓名： | 周立新 |
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| 作者单位： | 南京经济学院,江苏,南京,212413 |
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| 摘 要： | 笔者认为 ,进一步深化我国税制改革 ,构建新的税收体系 ,应该正确处理好税源与税基、公平与效率、税收中性与税收调控几方面的关系。
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| 关 键 词： | 税源 税基 公平 效率 税收中性 税收调控 |
| 文章编号： | 1008-2751(2001)02-0022-03 |
| 修稿时间： | 2000-08-05 |
Maintain a Proper Balance between the Relations in the Reform of Tax System |
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| ZHOU Li-xin. Maintain a Proper Balance between the Relations in the Reform of Tax System[J]. Journal of Liaodong University :Social Sciences, 2001, 3(2): 22-24 |
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| Authors: | ZHOU Li-xin |
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| Abstract: | The author of this article holds the viewpoint that, when deepening China's tax system reform and constructing new tax system, we should maintain a proper balance between such relations as tax source and tax basis, keeping fair and efficiency, tax neutrality and tax adjustment,etc. |
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| Keywords: | tax source tax basis keeping fair efficiency tax neutrality tax adjustment |
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