摘要
金融是现代经济的润滑剂,金融业的和谐健康发展在很大程度上受到税收的影响,但是我国现行的金融税制仍然存在着税负过重、内外税制不统一、税制设计不规范、不合理等诸多问题,因此,必须改革和完善金融税制。
Finance is lubricating oil of contemporary economy,and its healthy developmertt is affected in a large degree by tax. But now there have been many problems in our tax system, such as heavy tax burden, differential tax system for internal and external businesses, unreasonable and nonstandard design of system. Therefore we need to reform and perfect financial tax system,
出处
《哈尔滨商业大学学报(社会科学版)》
2006年第5期27-29,共3页
Journal of Harbin University of Commerce:Social Science Edition
关键词
金融税制
税收负担
税制改革
和谐
financial system
tax burden
tax reform
harmonious