摘要
分别从规范性、科学性、合理性和严肃性四个方面阐述了我国城建税运行近30年来逐步显露出的弊端,并就修改税名、增强税收刚性、统一税率、明确减免税政策等方面提出了个人的改革建议。
Gradual disadvantages in taxation normalization, scientific nature, rationality name, enhancing revenue rigid, rating fiat- of China' s urban construction for nearly 30 years were expounded in terms of and seriousness. Reform tax and identifying tax relief policies.
出处
《连云港职业技术学院学报》
2013年第4期51-53,共3页
Journal of Lianyungang Technical College
关键词
城市维护建设税
计税依据
弊端
设想
taxation of urban maintenance and construction
taxation base
disadvantages
assumption