我国财产税的功能定位及改革思路被引量：1

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摘要财产税的功能定位与改革目标的确定密切相关。恰当定位财产税的功能是顺利推进我国财产税制改革的基础。

作者全胜奇

机构地区河南财政税务高等专科学校

出处《中国乡镇企业会计》北大核心 2007年第12期52-53,共2页

关键词税制改革财产税功能定位中国

同被引文献12

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2刘植才.我国财产税制度存在的缺陷及其改革构想[J].现代财经（天津财经大学学报）,2006,26(1):7-12. 被引量：23
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中国乡镇企业会计

2007年第12期

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