摘要
在我国的经济发展中,金融因素对经济的影响越来越大。在这种背景下,我们研究当前税收政策在金融领域发挥的功能,是极为现实的,但税收政策运行的微观环境以及税制本身存在的缺陷严重制约着其效应的发挥。因此,在公平与效率两原则的基础上,进一步完善税制,改进政策运作方式与环境是我们工作的重点。
In our country's economic development, the influence of financial factors on economy is getting
bigger and bigger. Against such a background, it is very realistic for us to discuss the functions played by taxation
policy in financial field. However, the microenvironment in which taxation policies operate and the serious draw-
backs in taxation system itself restrict the performance of their effects. Therefore, our work points are to further im-
prove taxation system, policy functioning ways and environment on the basis of fair and efficiency privciples.
出处
《辽宁财专学报》
2004年第2期3-6,共4页
Liaoning Financial College Journal
