摘要
研究中长期税制改革问题,对制定我国中长期发展规划,以及经济社会的稳定持续发展具有重要意义。本文在宏观税负、税制结构、税收体系和税收征管现代化等四个方面,从现状、问题、国际借鉴和发展趋势等多角度进行了较系统深入的分析。
It is of important significance to study the issues concerning China＇s medium-and long-term tax reform for the purposes of drafting the country＇s medium-and long-term development planning and its stable and sustained development of economy and society. This paper makes a systematic and independent analysis on the current situation, problems, international reference, development trends in such fields as macro tax burden, tax structure, tax system and tax administration modernization.
出处
《税务研究》
CSSCI
北大核心
2010年第10期9-20,共12页
基金
国家社会科学基金重大项目“贯彻落实科学发展观与深化财税体制改革研究”(07&ZD012)的资助
关键词
中长期税制改革
宏观税负
税制结构
税收体系
Medium-and long-term tax reform
Macro tax burden
Tax structure
Tax system
