摘要
我国现阶段由于旧体制留下的痼疴和新体制运行所产生的矛盾 ,而出现了短缺与过剩并存、经济结构刚性和分配不公等问题 ,严重影响了社会经济的发展。面对转轨时期复杂的社会经济形势 ,我们应当以税收的三大内在功能作为我国现行税收政策目标 ,并由此确定近期税收政策思路。
Because of the problems left from the old system and the contradiction caused from the new one,shortage and oversupply and unfair distribution influence seriously the development of our social economy.Facing the complex situation of the social economy during the transitional period,the three internal functions should be used as the target of our current tax policy and the decision of the near-term tax policy should be made based on it.
出处
《税务与经济》
北大核心
2001年第2期1-3,共3页
Taxation and Economy
关键词
经济转轨
经济结构
税收政策目标
税制体系
税制改革
中国
the transitional period of economy
economic formation
the target of the tax policy
tax system
tax reform
