摘要
财政收入与经济增长点的错位导致小口径宏观税负偏轻,乱收费导致大口径宏观税负偏重。应采取下列措施解决这一问题:加强税收征管,防止偷漏税;改革我国税收制度、税制结构;清理乱收费。
The dislocation of finance revenue and economic growth causes a light macro - burden and collecting fees arbitrarily causes a heavy macro - burden. In order to solve this problem, some measures should be taken: strengthen tax collection,prevent smuggling,reform our tax systems and structure,clean up collecting fees arbitrarily.
出处
《税务与经济》
北大核心
2002年第5期4-6,共3页
Taxation and Economy
