摘要
当前我国普遍存在的税负偏高、经济效益低下的状况 ,在积极财政政策仍占主导地位的环境下 ,实行适度的结构性减税政策有利于降低企业的税收负担。同时为保护财政收入的稳定增长 。
Under the situation of the dominance of nation's active finance policy, the widely existing problems in China are higher tax burden,lower economic efficiency in taxation.While carrying out appropriate tax increasing policy and moderate structural tax reducing policy can benefit both enterprises and nation:first,nation to keep stabilizing tax increasing, then, enterprises to reduce burden.
出处
《山西财政税务专科学校学报》
2003年第4期26-28,共3页
Journal of Shanxi Finance & Taxation College
关键词
税收负担
税收政策
减税
增税
tax burden
tax policy
tax reduce
tax increase
