摘要
税收负担适度与否不仅关系到国家能够集中的财力 ,而且涉及到纳税人的正常生产生活。为了使我国区域经济协调发展 ,缩小地区间的税负差异是非常必要的。
Whether moderate the tax burden is affects not only the revenues the state can get,but also the normal production and livings of tax payers.In order that our regional economy develops harmoniously,it is necessary to reduce the difference of tax burden across the regions.
出处
《经济理论与经济管理》
CSSCI
北大核心
2001年第3期11-16,共6页
Economic Theory and Business Management
