摘要
金融税制是否科学不仅直接影响到金融市场的健康发展,而且也极大地影响到整个国家宏观经济的运行。本文对我国金融税制的现存问题进行了分析,并提出了改革建议。
Financial tax system whether it is scientific not only affect healthy development of financial market directly, but also affect the whole country' s macroeconomic operation greatly. This paper has carried on the analysis to existing problems of Chinese financial tax system, and put forward reform suggestions.
出处
《山西财政税务专科学校学报》
2009年第3期23-25,共3页
Journal of Shanxi Finance & Taxation College
关键词
金融税制
增值税
营业税
企业所得税
financial tax system
value - added tax
business tax
enterprise income tax