摘要
现行税制仍存在着一系列问题，未能形成税收收入正常增长机制是突出的问题之一。形成税收收入正常增长机制，是解决目前财政困难的迫切要求。
There exist a serious of problems in the present tax system,the regular increase mechanism of the unformed tax income is one of sharpest problems.Forming regular increase mechanism of the tax income is an urgent reguirement of solving the financial problems at present.It is also one of the goals to complete tax systems perfectly.
出处
《税务与经济》
CSSCI
北大核心
1997年第3期1-2,共2页
Taxation and Economy
