摘要
“费改税”应该注意下面几个问题:一要注意弄清“费改税”的实质;二要注意“费改税”的改革应循序渐进;三要注意“费改税”并不是一定要开征新税;四要注意将“费改税”与其他相关改革配套,进一步推动分税制改革。
In the process of conversion fees to taxes this reformation, we should pay attention to the following questions: The first questions is that we should make clear the essence of the reformation of conversion fees to taxes; The second question is that this reformation should go on step by step; The third question is that we should know the new tax is not our only select; The last question is that we should cooperate with the other correlative re formation when we are engage in this reformation to push the work of revenue sharing system ahead.
出处
《湖北财经高等专科学校学报》
2000年第3期24-28,共5页
Journal of Hubei College of Finance and Economics