“双主体”税制结构模式优势

A Reflection on the China's Taxation Structure under the Financial Crisis Background

2008年美国的次贷危机发展成美国的金融危机,然后蔓延成百年一遇的全球性金融风暴。面对此次金融危机,我国注重税制结构的调整,实行"双主体"的税制结构模式是最优选择。

In 2008 the US＇s subprime mortgage crisis developed the US＇s financial crisis,then spread the global financial storm. Facing this financial crisis, our country should pay great attenti the tax system structure. The＂double main body＂tax system structure is our country＇s under such background. on to the restructuring of the optimal tax structure