摘要
新税制对税收杠杆职能的发挥存在消极影响，调节性税种作用微弱；调节方向发生扭曲；忽视普遍性调节和结构性调节。为此：要全面了解税收调节与税收中性的关系；正确认识特殊调解和总量调节与普遍调解和结构性调节的关系；
Abstract The new tax system gives a depressing impact to the development of the leverage effects of tax.The function of the catergories of taxes for adjustment is not strong,and the pervasive adjustment and structural adjustment are neglected.Therefore,the relationship between the tax adjustment and tax neutrality should be known,the relationship between the special and aggregative adjustment and the pervasive and structural adjustment should be correctly realized,and the relationship between the macro-regulation of tax and micro-operation of tax should be defined.
出处
《税务与经济》
CSSCI
北大核心
1998年第1期5-9,共5页
Taxation and Economy
