| 浅议我国的税制优化 |
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| 引用本文： | 续美丽,李树奇.浅议我国的税制优化[J].科技情报开发与经济,2004,14(10):150-152. |
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| 作者姓名： | 续美丽 李树奇 |
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| 作者单位： | 山西省医药研究所,山西,太原,030006 |
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| 摘 要： | 税收制度的优化是世界各国都在努力追求的理想目标。结合西方税制优化理论和我国的现实国情，总结出我国税制优化应遵循的原则，尝试提出增值税与个人所得税税种的改革设想。
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| 关 键 词： | 税制优化 增值税 个人所得税 |
| 文章编号： | 1005-6033(2004)10-0150-03 |
| 修稿时间： | 2004年6月22日 |
Discussion on the Optimization of Chinese Tax System |
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| XU Mei-li,LI Shu-qi.Discussion on the Optimization of Chinese Tax System[J].Sci-Tech Information Development & Economy,2004,14(10):150-152. |
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| Authors: | XU Mei-li LI Shu-qi |
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| Abstract: | The optimization of the tax system is the dreamboat pursued by all c ountries in the world. Connecting with the western countries' tax system optimiz ation theory and the actual conditions of our country, this paper puts forward s ome principles that should be followed by our country's tax system optimization, and advances some presumptions for the reform the tax category of the value-ad ded tax and individual income tax. |
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| Keywords: | optimization of tax system value-added tax individual income tax |
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