摘要
从我国的客观经济条件和减税的效果分析,我国目前不应该实施减税政策。当前的问题不在于税负过重,而在于税收负担不公平,具体表现在地区、企业、居民之间。我国应该改革税制,调整税收优惠政策,促进税负公平。
By analysing the result of tax abatement under the condition of objective economy, we shouldn' t practice the policy of tax abatement now.The issue now is not the over- tax- burden but the unfairness of tax- burden especially shown among the districts, enterprises and residents. So, the tax system in our country should be reformed, the favorable tax policies should be adjusted in order to improve the fairness of tax - burden.
出处
《税务与经济》
CSSCI
北大核心
2003年第3期61-64,共4页
Taxation and Economy
