摘要
税收调控中的公平与效率是矛盾统一体 ,只有处理好公平与效率关系的税制才是最好的税制。而只能是在动态中不断完善和不断协调公平与效率 ,把两者的矛盾减少到最低限度 ,以实现公平与效率的统一。
Justice and efficiency in the adjustment of tax collecting are a unity, therefore, the tax system that can copes with justice and efficency in the adjustment tax collecting is the best tax system.
出处
《电子科技大学学报（社科版）》
2001年第4期9-11,共3页
Journal of University of Electronic Science and Technology of China(Social Sciences Edition)
关键词
公平
效率
市场经济
税收调控
Justice
Efficiency
Marketing economy
Adjustment of tax collecting
