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 。
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.
出处
《阜阳师范学院学报（社会科学版）》
2004年第5期17-19,共3页
Journal of Fuyang Normal University：Social Science Edition
关键词
税制结构
税种
税制改革
tax system structure tax classification tax system innovation
