| 中国现行税制存在的问题及改革的基本思路 |
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| 引用本文： | 贾林.中国现行税制存在的问题及改革的基本思路[J].四川理工学院学报(社会科学版),2006,21(2):75-80. |
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| 作者姓名： | 贾林 |
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| 作者单位： | 富顺县国家税务局,四川,自贡,643000 |
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| 摘 要： | 本文重点分析了我国现有税制在当前我国经济高速发展、对外经济交流日益频繁、财政政策由“积极”转为“稳健”的大环境下出现的问题,并对我国税制未来的发展作出初步的展望和建议。
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| 关 键 词： | 税制改革 问题 思路 |
| 文章编号： | 1672-8580(2006)02-0075-06 |
| 修稿时间： | 2005年11月10 |
On Problems about Chinese Present Tax System and Basic Thinking on Its Reform |
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| JIA Lin.On Problems about Chinese Present Tax System and Basic Thinking on Its Reform[J].Journal of Sichuau University of Science & Engineering:Social Sciences Edition,2006,21(2):75-80. |
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| Authors: | JIA Lin |
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| Abstract: | This paper analyzes the problems about tax system with rapid developing economy of China, more and more fierce foreign trade and the transforming of "active" fiscal policy into steady, forecasts the developmen of tax system of China, and makes some proposals. |
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| Keywords: | reform of tax system problems thinking |
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