摘要
按照控制的基本原理,运用经济学的基础理论可以看出:我国减税控制的衡量依据在于走出宏观税负的陷阱,从结构税负中寻找减税的政策依据;减税控制的指导思想在于刺激供给,解决有效供给不足;从微观经济效应的角度提出减税控制的策略。
In the light of the basic principle of control the reference proof to the relief tax should be beyond macro - tax burdens by applying in the theory of economics, and the relief tax policy should be found in the structure of taxation; the thought of the relief tax consists in stimulating supplies, solving insufficiency of effective supplies and some measures should be taken to put forward from micro - economic efficency.
出处
《税务与经济》
北大核心
2002年第5期11-14,共4页
Taxation and Economy