摘要
中国税制改革需要进行顶层设计,这主要涉及三个方面问题:确定宏观税负、优化税制结构和进行税种的配置与改革。本文就这几个问题,分析了其理论依据、主要内容,并提出相关政策建议和改革措施。
It is necessary to being top -level design for China~ tax reform, it can of problems introduced in:determining the macro tax burden,optimizing tax structure, tax categories. This paper analysis on the theoretical basis and the main contents about ward the related policy suggestions and the reform measures. be classified into three kinds the allocation and reform of these problems, and put for-
出处
《财经理论研究》
2014年第6期1-9,共9页
Journal of Finance and Economics Theory
基金
国家社会科学基金重大项目(13&ZD031)
关键词
税制改革
顶层设计
宏观税负
税制结构
tax reform
top - level design
macro tax burden
tax structure