摘要
文章在总结和归纳西方三大流派税制优化理论主要内容的基础上探讨其对我国税制改革的几点启示：(1)明确政府职能，完善我国市场体系；(2)加强税收征管，提高征管效率；(3)降低税负总水平，促进经济增长；(4)统一税收负担，体现公平原则。
In the paper the writer has summarized the main idea s of the three popular optimizing theories of western taxation system.And on thi s basis,he has discussed its revelation to the reform of our country's taxation system,making clear of the role of government and improving and perfecting the m arket system in our country;strengthening tax collection and improving the efficiency of collection;reducing tax burden to stimulate economic growth;unifying tax burden and embodying impartial principles.
出处
《四川师范学院学报（哲学社会科学版）》
2001年第2期42-44,共3页
Journal of Sichuan Teachers College (Philosophy & Social Science)
