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我国现行税收的产业布局及政策研究
引用本文:杨超.我国现行税收的产业布局及政策研究[J].科技情报开发与经济,2009,19(7).
作者姓名:杨超
作者单位:枣庄学院财经系,山东枣庄,277160
摘    要:阐述了我国现行税制结构,分析了现行税收的产业分布现状及其功用和缺陷,提出了调整我国现行的税收产业布局及政策的思路.

关 键 词:税制结构  产业布局  税收功能  结构调整

Study on the Distribution and Policy of Our Country's Existing Taxation Industry
YANG Chao.Study on the Distribution and Policy of Our Country''s Existing Taxation Industry[J].Sci-Tech Information Development & Economy,2009,19(7).
Authors:YANG Chao
Abstract:This paper expounds our country's existing tax structure, analyzes the present situation of the industrial distribution of existing taxation and the defects of its function, and puts forward some ideas for adjusting the distribution and policy of our country's existing taxation industry.
Keywords:tax structure  industrial distribution  tax function  structural adjustment  
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