摘要
1994年税制改革至今,取得了巨大的成功,但也存在许多不完善的地方,如国家宏观税率仍明显偏低;健全的中央税体系和地方税体系还没建立;税外收费仍未得到彻底解决;税制本身也存在许多漏洞等,因而需要对税制作进一步的改革调整和完善,以适应市场经济发展的要求。
Reform of tax system has won great success, but also many faults exist; e.g.national macro tax ratio is still rather low, Sound central tax system and local tax system have not yet established, collecting taxes has not yet solved throughout, tax system itself exists many flaws and so on. So it is necessary to make further reform, adjustment and perfection to meet the need of the development of market economy.
出处
《审计与经济研究》
北大核心
2001年第1期58-60,共3页
Journal of Audit & Economics
关键词
分税制
财政转移支付制度
税收基本法
费改税
中国
税收制度
national macrotax ratio
decentralized tax system
receipt and expenditures system of financial transfer
basic law of taxation
tax changed from fees
