宏观税源管理的政策性分析

An Analysis on the Policies of Macro - tax Resource Management

开拓税源分析的宏观视野应把握两点:一是立足于当前税制的运行特点;二是着重于分析税源未来的发展趋势。我国各地经济发展水平、产业结构、主体税源存在较大差异,应当因地制宜,以结构调整为主,保持宏观税负相对稳定。

There are two points should be held on when tax resource analysis is wanted. First, to stick to the characteristic of the present tax system;second, to analyze the tendency of the tax resource.There is a great gap of economic development , industry structure, main type of tax in our different regions of China. Therefore, macro - tax burden should be stabilized taking the structural adjustment as the dominant factor.