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浅谈主体税种选择所固有的客观必然性 被引量:1
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作者 王湛 《武汉理工大学学报(社会科学版)》 1999年第3期67-68,共2页
:本文从介绍我国税收理论界关于“在社会主义市场经济条件下 ,应如何选择最合适的主体税种”这一问题的各种观点入手 ,提出与“生产力决定生产关系”相类似 ,不断发展的生产力水平也会自动选择与之相适应的主体税种。通过对已抽象化了... :本文从介绍我国税收理论界关于“在社会主义市场经济条件下 ,应如何选择最合适的主体税种”这一问题的各种观点入手 ,提出与“生产力决定生产关系”相类似 ,不断发展的生产力水平也会自动选择与之相适应的主体税种。通过对已抽象化了的税收体系的分析 ,来充分阐述作者的上述观点 ,最终得出结论 :在生产力不断发展的过程中 。 展开更多
关键词 主体税种 流转税 所得税系
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Wage and Income Distribution in China:Review and Outlook 被引量:5
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作者 Zhang Juwei Zhao Wen 《China Economist》 2019年第1期94-132,共39页
Under the planned economy,China’s distribution relations were relations among the state,state-run enterprises,employees and the collective economy;relations between heavy industry and light industry;and relations bet... Under the planned economy,China’s distribution relations were relations among the state,state-run enterprises,employees and the collective economy;relations between heavy industry and light industry;and relations between cities and the countryside.After China’s transition to a market-oriented economy,the distribution relations among the state,state-run enterprises and employees evolved into distribution relations between the government,enterprises and households;the distribution relations between heavy industry and light industry evolved into distribution relations between the state sector and the private sector;and the distribution relations between cities and the countryside evolved into distribution relations between original urban dwellers and migrant populations.Wage system reform was carried out throughout the transition of these three types of distribution relations.Income distribution contradictions in China,which are a problem left over from history and intrinsic to the market-based economy,eased over the years.Some people and regions achieved prosperity,and urban-rural and interregional income gaps narrowed.However,widening household income gaps pose barriers to China’s economic sustainability and vision of building a moderately prosperous society in all respects.Mechanisms to promote common prosperity are incomplete and inadequate.The disequilibrium of functional distribution is an important cause of these income inequalities.The overall wage level of ordinary workers is low.In the future,China'should give full play to the decisive role of the market in primary distribution to ensure proper return to all types of factors,and enhance redistribution to achieve common prosperity for all its people. 展开更多
关键词 WAGE income distribution labor compensation household income Ginicoefficient personal income tax
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对现行税制结构的思考
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作者 郑琳 《财政研究》 CSSCI 北大核心 1998年第10期38-39,共2页
1994年我国实行了重大的税制改革,建立了所得税和流转税双主体的税制结构,并设立了以企业所得税、个人所得税、外商投资企业和外国企业所得税为主要内容的所得税系和增值税、消费税、营业税三足鼎立的流转税系。但其他国家,无论... 1994年我国实行了重大的税制改革,建立了所得税和流转税双主体的税制结构,并设立了以企业所得税、个人所得税、外商投资企业和外国企业所得税为主要内容的所得税系和增值税、消费税、营业税三足鼎立的流转税系。但其他国家,无论是发达国家还是发展中国家,实行的都... 展开更多
关键词 中国财政 税制结构 所得税系 流转税
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