摘要
我国近两年税收收入的高增长,既有经济增长的基础,又有政策、管理等方面而形成的经济的前期发展与税收的后期增长以及税收的集中性征收等因素。其中经济因素是决定性因素,但政策因素、管理因素也起了很重要的作用。
The growth of our tax income for there two years is due to some reasons. such as the function of economic growth, the pre-development of economy and later tax growth formed by policies and management and so on. We can see that the economic factor is the decisive one but the other factors also play an important role, for instance, policy fac- tor and management factor.
出处
《税务与经济》
北大核心
2001年第6期1-4,共4页
Taxation and Economy