摘要
国际金融危机是金融不确定性集中释放的极端形式。运用风险社会理论,深入探讨国际金融危机下的税收风险问题,认为在国际金融危机下,中国税收面临着收入、效率、分配、涉外等诸方面风险。在此基础上,提出实施结构性减税、适时调整出口退税政策、完善税制是应对税收风险的必然选择。
The international financial crisis is the extreme form of financial uncertainty's concentrated release.After deeply analyzing the tax risk in the context of international financial crisis by applying the theory of risk society,the authors think that China faces such a lot of tax risks as tax revenue,tax efficiency,tax distribution,foreign-related tax,and so on.Basing on this,the authors propose that the inevitable choices to deal with tax risks are structural tax cut,timely adjustment to export tax rebate policy and improving tax system.
出处
《北京航空航天大学学报(社会科学版)》
CSSCI
2010年第6期21-25,共5页
Journal of Beijing University of Aeronautics and Astronautics:Social Sciences edition Edition
关键词
风险社会
税收风险
国际金融危机
risk society
tax risk
international financial crisis