摘要
本文分析了2008年以来世界性减税趋势的经济背景,揭示了减税的经济机理,阐述了世界性减税趋势对我国税制改革的启示。
This paper mainly analyzes the economic background of worldwide tax cut tendency from the year 2008, reveals the economic mechanism of tax cut, and elaborates on the inspirations of worldwide tax cut tendency for the tax reform in China.
出处
《涉外税务》
CSSCI
北大核心
2011年第7期41-43,共3页
International Taxation In China
关键词
经济危机
减税
税制改革
Economic crisis Tax cut Tax reform
