摘要
在世界减税浪潮的影响下 ,加入世贸组织的中是否适合减税以及如何减税成为大家观注的焦点。笔者针对此问题进行了可行性和必要性分析 ,认为由于适当减税可以刺激生产和消费 ,提高企业的投资能力和国际竞争能力 ,促进我国经济的增长 ,所以将我国应该适当减税 。
Influenced by the trend of reducing taxes, it has become the key point attracting much attention about whether it is suitable for China to reduce taxes and how to do it after joining in WTO. Analyzing the feasibility and necessity, the author thinks that proper reducing taxes can stimulate production and consuming, improve the ability of investment of enterprises, and promote economic increase in China. On the basis of that, the author points out that our country should properly reduce taxes and also raises a pattern of doing so.
出处
《新疆职业大学学报》
2004年第2期18-21,共4页
Journal of Xinjiang Vocational University
关键词
中国
税收制度改革
减税
所得税
增值税
tax system
reducing taxes
appreciated taxes
income taxes
