| 我国税收成本偏高的原因与对策 |
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| 引用本文： | 张国兴. 我国税收成本偏高的原因与对策[J]. 郑州航空工业管理学院学报(社会科学版), 2004, 23(5): 34-36 |
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| 作者姓名： | 张国兴 |
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| 作者单位： | 平顶山工学院,河南,平顶山,467000 |
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| 摘 要： | 税收成本是我国税制改革中不容忽视的重要内容之一,尤其是近几年过高的税收成本对国民经济的良性运行及税收执法等已产生了一些负面影响.我们必须从完善税制、加强征管以及提高税务人员素质等方面来改变这种不利的局面,使税收在国民经济中发挥更重要的作用.
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| 关 键 词： | 税收成本 原因 对策措施 |
| 文章编号： | 1009-1750(2004)05-0034-03 |
| 修稿时间： | 2004-05-20 |
A Study Sn Taxation Cost |
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| ZHANG Guo-xing. A Study Sn Taxation Cost[J]. Journal of Zhengzhou Institute of Aeronautical Industry Management(Social Science Edition), 2004, 23(5): 34-36 |
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| Authors: | ZHANG Guo-xing |
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| Affiliation: | ZHANG Guo-xing |
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| Abstract: | The taxation cost,which is one important factor of the taxation system reform,recently is so excessively high that it has made a side effect on national economy and the observance of tax law.Therefore,some me asures which inclucle improving taxation system,streaghtening regulation and tax ation,enhancing tax-cdlectors qualities shoud be taken and studied in order to overcome its side effects,and to exert its important role in the natinal economy . |
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| Keywords: | taxation cost cause countermeasures |
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