摘要
本文从探索税费理论出发 ,阐述我国当前的税费结构的不合理性及危害 。
The article,proceeding from exploration of tax theory,expounds irrationality and harmfulness of tax structure;and puts forward policy proposals for the reform of tax system.
关键词
税收
收费
分流归位
tax revenue
calect fees
division and homing
