摘要
由于我国现行税收制度与征收管理中的结构性缺陷,造成企业税负沉重,分配秩序混乱。文章通过分析我国宏观税负的现状及存在的问题,并提出调整我国目前税负水平的建议。
Due to the present revenue system and collection management structured l imitation in our country,it makes en terprise' s tax burden heavy and distribution order chaos.By analysis of present tax burden and problems existed in our country,bring forward the advice of adjusting the present tax b urden level.
出处
《机械管理开发》
2002年第4期7-8,共2页
Mechanical Management and Development
