摘要
上海是我国经济最为发达的地区之一,其宏观税负有不同于其他地区的特征。本文通过描述上海地区宏观税负现状,实证分析了影响宏观税负的因素,提出了优化上海宏观税负的政策建议。
Shanghai is one of the most developed areas in economic development in China. Its macro tax burden has some-What different characteristics from that of other areas. After an overall analysis of macro tax burden in Shanghai, this paper empirically analyzes factors affecting macro tax burden and puts forward some policy suggestions on the optimization of macro tax burden in Shanghai.
出处
《涉外税务》
CSSCI
北大核心
2008年第10期62-64,共3页
International Taxation In China
