优化税制理论与我国税制改革  

The Theory of Optimizing Tax System and Reform of the Tax System in China

作　　者：聂鸿杰[1] 

机构地区：[1]中南财经大学研究生部,湖北武汉430064

出　　处：《税务与经济》2000年第4期5-7,共3页Taxation and Economy

摘　　要：运用优化税制理论为规范我国税制、促进社会主义市场经济的完善服务是必要的 ,但是又不能拘泥于其既定内容。应结合我国市场经济体制的完善程度和税收征管成本等因素 ,选择性地应用优化税制理论指导我国的税制改革。It is necessary to apply to the theory of optimizing tax system in order to regulate our tax system and promote the perfect service to our socialist exchange economy.But this is not limited in the existing content.So we should consider the condition of our system of market economy and other factors and carry out this theory alternatively to guide our reform of tax system.

关 键 词：优化税制理论 税制改革 税收 中国 

分 类 号：F810.42[经济管理—财政学] F812.42