摘要
税制改革本身就是个综合性的改革问题。多年来,税制改革的单科独进,导致了税制实施效果与理论设计初衷的严重背离。增强未来税制改革效果的基本出路是:整体推进并注重相关改革的配套进行。
The reform on tax system is in itself a comprehensive reforming issue.Singlehanded implement of tax system reform in the past years has led to the serious deviation of reforming effects from its theoretical design.The future enhancement of the effects of tax system reform should be based on integral promotion accompanied by relevant reforms.
出处
《公共经济与政策研究》
2009年第1期212-217,共6页
Public Economics and Policy Studies
关键词
税制改革
整体推进
配套改革
tax system reform
integral promotion
accompaning reforms
