| 我国税制结构现状及改革模式的选择分析 |
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| 引用本文： | 王斌.我国税制结构现状及改革模式的选择分析[J].阜阳师范学院学报(社会科学版),2004(5):17-19. |
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| 作者姓名： | 王斌 |
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| 作者单位： | 广州市建设投资发展有限公司,广州,510032 |
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| 摘 要： | 税制结构是指按一定标准进行税收分类的基础上形成的税收分布格局及其相互关系。税制结构是税收制度的基础内容和重要组成部分 ,决定着税制运行总体效率的提高和税收职能的有效发挥。只有合理的税制结构 ,才能从总体上做到税制合理 ,充分发挥税收作用。本文通过对我国税制结构现状的分析 ,提出一些今后的改革模式
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| 关 键 词： | 税制结构 税种 税制改革 |
| 文章编号： | 1004-4310(2004)05-0017-03 |
| 修稿时间： | 2004年5月26日 |
The choice of the our country tax system structure present condition and the reform mode analysis |
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| Wang Bin.The choice of the our country tax system structure present condition and the reform mode analysis[J].Journal of Fuyang Teachers College(Social Science Edition),2004(5):17-19. |
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| Authors: | Wang Bin |
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| Abstract: | Tax system structure is tax distribution patterns and their relations based on certain tax classification. Tax system structure is the most important component of tax system, which has much effect on the efficiency of tax system. We can not make full use of tax without sound tax system structure. The paper analyses the actuality of tax system structure in China and puts forward some innovation modes in future. |
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| Keywords: | tax system structure tax classification tax system innovation |
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