摘要
本文在世界性减税浪潮的大背景下,分析了我国总体税负水平,提出了适度减税的税收政策取向和具体的设想。
Under the background of global tax cutting wave, the essay analysis the China's overall tax burden and put forward the proper tax cutting policy and its concrete solutions.
出处
《中央财经大学学报》
CSSCI
北大核心
2003年第4期16-18,共3页
Journal of Central University of Finance & Economics
关键词
减税
税收政策
中国
Proper tax cutting Tax policy Tendency
