摘要
我国税收宏观调控政策的制定,应借鉴和遵循次优课税理论;运用税收博弈规律完善税收调控机制;以"黑箱原则"作为税收宏观调控的指导准则;进而通过深化改革完善现行税制,强化税收宏观调控。
It should borrow and follow the second-best tax theory to set up the policy of our tax macro-regulation; It should apply the tax regulation to perfect the machanism of our tax adjustment and control; It should take 'the black-box policy' as the guided criterion to perfcet the system of the existing taxes and strengthen the macro-adjustment and control of our tax by deepening the reform.
出处
《税务与经济》
CSSCI
北大核心
1997年第6期4-7,共4页
Taxation and Economy
