摘要
启动新一轮税制改革,首先必须明确它所要完成的任务。这些任务包括:恰当界定宏观税负水平;政府收入行为及其机制的规范化;融入经济全球化;与财政安排体系相协调;税收中性与税收调控相结合;提升国家竞争力。
Before a new round of tax reform is launched, it is necessary to make it known the targets for the mission --- appropriate appraisal of the existing taxation system; regulating government revenue acquisition and its mechanism; economic globalization involvement; coordinating with the fiscal arrangement; combination of neutral taxation and economically involvement of taxation; promotion of national competitive advantage.
出处
《山西财经大学学报》
北大核心
2003年第6期15-19,共5页
Journal of Shanxi University of Finance and Economics