我国税制结构的弊端及其再定位  

The Abuse of Taxation Structure in China and Relocating

作　　者：张艺雄[1] 王翀轶[1] 

机构地区：[1]中南财经大学研究生部,湖北武汉430064

出　　处：《辽宁税务高等专科学校学报》2000年第4期5-9,共5页Liaoning Taxation College Journal

摘　　要：我国税制结构在收入弹性、收入稳定性和收入再分配上存在明显的缺陷。改革应定位于兼 顾型的税制结构，实施上强调税制调整和税收征管的相互配合，特别要加强个人所得税的征管力度。There are some obvious abuse of taxation structure in China on income elasticity, income stability and income reallocate. Reform should be located in taxation structure in type of giving attention to two or more things, emphasized in cooperating modifying taxation and administrating taxation in force, especially in the strength of administrating individual income tax .

关 键 词：税制结构 弊端 兼顾型 税收征管 个人所得税 

分 类 号：F812.42[经济管理—财政学]