摘要
税收政策通过对资源、价格、产业的影响作用于经济。包括整体税制设计的因素和各个单行税种方面的因素在内的税制因素在一定程度上阻碍了我国西部地区的进一步发展 ,因此 。
The tax policies influence economy by resources,prices and businesses.But the factors of the design of the whole tax system and the factor of single tax items hinder the western development.Therefore,some adjustment should be made for the tax system by the means of the extensive and intensive adjustments of taxation.
出处
《税务与经济》
CSSCI
北大核心
2003年第2期49-52,共4页
Taxation and Economy
关键词
对策
西部大开发
税收制度
tax system
tax competition
local tax system
extensive form of adjustment
intensive form of adjustment
