摘要
企业零税负是一种理想状态。设立政府部门财政基金,节约财政支出。取消所得税中央与地方分成。改革增值税,减少企业增值税,增加企业工人收入,进而提高国内消费能力。
Enterprises's zero tax is an ideal state.Establishing the fiscal fund for government departments helps to save the fiscal expenditure.Cancel the tax sharing of enterprises's income tax between the central government and the local governments.Reform VAT,reduce enterprises's VAT and increase workers's income so as to increase the national consumption ability.
出处
《经济研究导刊》
2010年第18期15-17,共3页
Economic Research Guide
关键词
企业零税负
部门财政基金
增值税改革
enterprises's zero tax
the fiscal fund for government departments
VAT reformation