摘要
近些年来,一些学者提出,中国应借鉴西方国家的经验,将税制转变为以直接税为主体的结构。但是,在当前的中国,这种"直接税导向"的税制改革却面临着巨大的困难,也有可能带来严重的负面影响。因此,在条件尚不具备的情况下,"直接税导向"的税制改革至少在短期内不宜付诸实施。
In recent years, some scholars suggested that our country should use the experience of western countries for reference to start the direct tax-oriented reform. However, this reform is faced with many difficulties, and it may bring serious negative effects. The condition is not sufficient, therefore, the direct tax-oriented reform should not be put into practice at least in the short term.
出处
《首都经济贸易大学学报》
北大核心
2012年第6期5-10,共6页
Journal of Capital University of Economics and Business
关键词
直接税
税制改革
艰难性
direct tax
tax reform
difficulties
