摘要
１９９４新税制的出台及其基本框架葛惟熹ＴｈｅＩｓｓｕａｎｃｅｏｆｔｈｅＮｅｗＴａｘｏｆ１９９４ａｎｄＩｔｓＢａｓｉｃＦｒａｍｅ￥（ＧｅＷｅｉｘｉ）．Ｔｈｅｓｅｖｅｎｎｅｗｔａｘｌａｗｓｉｓｓｕｅｄｉｎ１９９４ａｒｅｉｎｅｖｉｔａｂｌｅｏｕｔｃｏｍｅｏ...
he seven new tax laws issued in 1994 are inevitable outcome of a long-term prohe of the tax reform begining in 1983, Since the time we took thePolicies of reform and opening to the outtide world, some contradictionshave appeared in the original tax system, such as not very powerful taxlaw, too much interference in tax, etc. The new tax issued in 1994, whichframed in the three tax systems of circulation tax, income tax and propertytax, reflects such a fact that a new tax system with a fair, effective andrational principle has preliminarily set up in China.
出处
《财经研究》
CSSCI
北大核心
1994年第12期3-6,共4页
Journal of Finance and Economics
