摘要
本文从我国现行税制体系的实际出发,论述了强化中央税地位和职能的必要性,并提出构造中央税制体系的设想和措施。
From the reality of our country's present tax system, this paper discusses the necessities of enforcing the status and functions of the central tax, and then proposes tentative ideas and measures of constructing the central taxsystem
出处
《重庆大学学报（社会科学版）》
1997年第4期58-62,共5页
Journal of Chongqing University(Social Science Edition)
关键词
中央税
地方税
分税制
构造
the central tax the local tax separate tax system construction
