“双主体”税制结构模式优势  

A Reflection on the China's Taxation Structure under the Financial Crisis Background

作　　者：万莎[1] 

机构地区：[1]中南财经政法大学,湖北430074

出　　处：《上海市经济管理干部学院学报》2010年第2期45-50,共6页Journal of Shanghai Economic Management College

摘　　要：2008年美国的次贷危机发展成美国的金融危机,然后蔓延成百年一遇的全球性金融风暴。面对此次金融危机,我国注重税制结构的调整,实行"双主体"的税制结构模式是最优选择。In 2008 the US＇s subprime mortgage crisis developed the US＇s financial crisis,then spread the global financial storm. Facing this financial crisis, our country should pay great attenti the tax system structure. The＂double main body＂tax system structure is our country＇s under such background. on to the restructuring of the optimal tax structure

关 键 词：金融危机 税制结构 双主体税制 

分 类 号：F812.42[经济管理—财政学]