论税收政策及其政策目标与政策手段的选择

The Objectives and Means of Tax Policies

税收政策是政府社会经济政策的重要组成部分 ,税收政策的运用 ,主要取决于税收政策目标和税收政策手段的选择。从税收政策、税收政策目标及其税收政策手段的内涵及抉择条件入手 ,对现阶段我国税收政策目标的确定。

Tax policy is an important component of the social economic policy for a government,while the application of tax policy depends mainly on its objective as well as praper means.This paper proceeds with the analyses of tax policy,the objectives and the connotation and requirement of the means,together with the its puts forward some suggestions about the establishment of the current objective the means of tax policy.