摘要
直接税与间接税的比重,是税制结构研究的主要问题之一。本文通过对相关资料的整理和分析,概要描述了中国若干重要历史时期特别是新中国成立60年来历次重大税制改革以后直接税与间接税比重变化的轨迹,并探讨了上述比重变化的趋势和进一步合理调整上述比重的途径。
The proportion between direct taxes and indirect taxes is one of the key issues of taxation structure. This paper outlines the track of the proportions during important historical periods of China,especially after every important taxation reform since 1949. The paper summarizes the trend of the proportions and puts forward approaches for further appropriate adjustment.
出处
《财贸经济》
CSSCI
北大核心
2010年第7期40-43,共4页
Finance & Trade Economics
关键词
税制改革
直接税
间接税
税收管理
Taxation Reform,Direct Tax,Indirect Tax,Taxation Administration