| 试论地区税负的优化路径 |
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| 引用本文： | 王瑞.试论地区税负的优化路径[J].厦门理工学院学报,2008,16(3):77-81. |
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| 作者姓名： | 王瑞 |
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| 作者单位： | 中央财经大学财政与公共管理学院,北京,100081 |
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| 摘 要： | 在分析地区税负与宏观税负同异关系的基础上，从内部与外部两个方面探讨了地区税负的影响因素，进而从经济、税制、执法等方面对地区税负的提升路径提出了几点思考。
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| 关 键 词： | 地区税负 宏观税负 优化路径 |
Optimizing the Regional Tax Burden |
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| WANG Rui.Optimizing the Regional Tax Burden[J].Journal of Xiamen University of Technology,2008,16(3):77-81. |
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| Authors: | WANG Rui |
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| Institution: | WANG Rui ( College of Finance and Public Administation, Central University of Finance and Economics, Beijing 100081, China) |
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| Abstract: | Based on the relationship between local tax burden and macro tax burden,this article discusses internal and external factors influencing local tax burden and proposes some approaches in economy,tax system and legislation to local tax burden optimization. |
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| Keywords: | local tax burden macro tax burden optimization |
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