摘要
经济增长方式与税收有着内在密切的关系。一方面,经济增长方式决定着经济增长的质量,经济增长质量又直接决定税收规模;另一方面,一定的税收政策不仅直接影响经济的有效增长,而且对增长方式具有十分明显的制导作用。
Abstract The form of ecomomic increase is colse to taxation. On the one hand, the form of ecomomic increase decides on the quality of economic increase, and the latter decides on the scale of taxation. On the other hand, a certain tax policy does not influence the economic effective increase,but also has a clear constrained effect of econmic increase.
出处
《税务与经济》
CSSCI
北大核心
1996年第6期1-4,共4页
Taxation and Economy