摘要
近年来中国税收收入的快速增长引起了学术界的广泛关注,但对其给予全面否定也是值得商榷的。通过历史地分析中国税收收入增长中的合理性,有利于加深对税收增长的理性认识,把握今后税收增长的正确方向。
Many scholars criticize the fast growth of tax revenue, but from historical viewpoint, we can see it may be reasonable to some sense. Mter we recognize this point, we can gain the rational understanding about it and hold the correct direction of the tax revenue＇s growth.
出处
《经济与管理》
2007年第4期5-8,共4页
Economy and Management
关键词
中国
税收增长
理性认识
China
tax revenue＇s growth
rational understanding
