摘要
运用优化税制理论为规范我国税制、促进社会主义市场经济的完善服务是必要的 ,但是又不能拘泥于其既定内容。应结合我国市场经济体制的完善程度和税收征管成本等因素 ,选择性地应用优化税制理论指导我国的税制改革。
It is necessary to apply to the theory of optimizing tax system in order to regulate our tax system and promote the perfect service to our socialist exchange economy.But this is not limited in the existing content.So we should consider the condition of our system of market economy and other factors and carry out this theory alternatively to guide our reform of tax system.
出处
《税务与经济》
北大核心
2000年第4期5-7,共3页
Taxation and Economy
关键词
优化税制理论
税制改革
税收
中国
theory of optimizing tax system
reform of tax system
efficiency goal
fair goal
