摘要
本文分析了旧税制的主要缺陷，阐述了要发展市场经济必须改革旧税制的客观迫切性道理，并试谈改革后的新税制对市场经济发展的促进作用．
This paper deals with the wain defects of the old tax system and the objective ne cessity of reforming it in order to develops the market economy. The new tax systems ef-feet on the developement of the market economy is also involved.
出处
《工业工程》
1995年第1期56-60,共5页
Industrial Engineering Journal
关键词
税制
市场经济
流转税
所得税
增值税
tax system
market economy
income tax
circulation tax
value -added tax
