摘要
入世后 ,建立完善的地方税收体系十分必要 ,应做到“优化税种、合理分权”
After China's access to the WTO, it becomes a necessity to set up a perfect local tax system. This should be realized through optimizing the types of tax, dividing the right reasonably, furthering the reform of taxation and setting up a self-contained legal supporting system.
出处
《邢台师范高专学报》
2002年第3期34-35,共2页
JOURNAL OF XINGTAI SENIOR TEACHERS COLLEGE