摘要
本文通过对新税制以后我国税制中涉税固定资产的分析 ,阐明了目前我国对固定资产课税中存在的问题。
By analysing the fixed assets related to the new tax system in our country,this article interpreted problems which exist in the new tax system and put forword the way to deal with these problems.
出处
《黑龙江财专学报》
2001年第2期18-18,71,共2页
Learned Journal of Heilongjiang Finance College
关键词
固定资产
课税
税制
税负率
the fixed assets
new tax system
to levy tax
