摘要
在当前国内外形势下,税收长期过快增长,会加重企业和居民的负担,对刺激投资和消费、扩大内需、提高企业国际竞争力不利。从有利于经济持续发展来看,当前中国应采取适度减税政策。
With the domestic and international situations, persistent and unduly increase of tax will leave heavier burdens on firms and households, and do harm to enlarging domestic demand or international competence of firms. For sustainable development, we should take the policy of modest tax-cut.
出处
《经济理论与经济管理》
CSSCI
北大核心
2002年第5期26-31,共6页
Economic Theory and Business Management
