| 资本外逃对国家税收的影响及对策 |
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| 引用本文： | 夏芳,钟晓兵.资本外逃对国家税收的影响及对策[J].黑龙江社会科学,2004(4):50-52. |
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| 作者姓名： | 夏芳 钟晓兵 |
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| 作者单位： | 哈尔滨工业大学,人文与社会科学学院,黑龙江,哈尔滨,150001 |
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| 摘 要： | 资本外逃是一种异常的资本流动。资本外逃对我国税收及宏观经济的发展危害较大,如果不加防范任其发展,无疑会影响我国税收的积累。若想减少资本外逃对国家税收产生的损失,则应该在保证宏观经济持续、快速、健康发展的状态下从体制和政策上寻找突破口。
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| 关 键 词： | 资本外逃 税收 对策 |
| 文章编号： | 1007-4937(2004)04-0050-03 |
| 修稿时间： | 2004年5月15日 |
The Impact of China's Capital Flight on Revenue and its Countermeasures |
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| XIA Fang,ZHONG Xiao-bing.The Impact of China''''s Capital Flight on Revenue and its Countermeasures[J].Heilongjiang Social Sciences,2004(4):50-52. |
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| Authors: | XIA Fang ZHONG Xiao-bing |
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| Abstract: | Capital flight is a unconventional capital flow,it would affect revenue accumulation of China,further more,it would restrict economic growth and macro-economic function.With analyzing in detail the impact of capital flight on Chinese revenue,we should take some countermeasures from macro system to micro system. |
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| Keywords: | capital flight revenue countermeasure |
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