| 税收的成本与效率 |
| |
| 引用本文： | 刘立. 税收的成本与效率[J]. 西北大学学报(哲学社会科学版), 2002, 32(3): 45-47 |
| |
| 作者姓名： | 刘立 |
| |
| 作者单位： | 西北大学,应用社会科学系,陕西,西安,710069 |
| |
| 摘 要： | 认为“无本治税”观念是我国税收成本偏高的深层次、根源性原因。市场经济要求税收讲求成本和效率 ,但应正确认识税收成本和效率的关系 ,在加强税收成本核算的基础上 ,全面提高税收效率。
|
| 关 键 词： | 税收成本 税收效率 税收成本核算 全面提高 |
| 文章编号： | 1000-2731(2002)03-0045-03 |
| 修稿时间： | 2001-11-10 |
The Cost and Efficiency of Taxation |
| |
| LIU Li. The Cost and Efficiency of Taxation[J]. Journal of Northwest University(Philosophy and Social Sciences Edition), 2002, 32(3): 45-47 |
| |
| Authors: | LIU Li |
| |
| Abstract: | The conception of taxation without cost is the profound and source cause for high cost of taxation in China.The market economy strives for efficiency and low cost.We should know correctly the relation between cost and efficiency in order to improve the efficiency all roundly on the basis of a better taxation cost accounting. |
| |
| Keywords: | taxation cost taxation efficiency taxation cost accounting comprehensive improvement |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
