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分级财政体制下我国各项有效税率测算

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摘要 本文研究1994年以来我国分级财政体制改革所产生的影响,创建分级财政体制下我国中央、地方有效税率的核算体系,并对其各项有效税率进行核算。结果发现,1994年的分级财政体制改革,彻底改变消费支出有效税率中央偏低、地方偏高的趋势;对资本收入有效税率产生一定的影响,但未能改变两者的从属地位;而对于劳务收入、涉外税种有效税率的影响却不十分明显。
作者 陈旭佳
机构地区 暨南大学
出处 《商业时代》 北大核心 2008年第8期60-62,共3页 Commercial
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