税制发展趋势及我国近期税收政策调整  

Developing Trends of the Tax System and Adjustment of Our Tax Policy for the Near Future

作　　者：谈捷[1] 

机构地区：[1]中国石化集团公司经济技术研究院,北京100029

出　　处：《石油化工动态》2000年第6期11-14,共4页

摘　　要：阐述了世界税制改革的主要趋势——拓税基 ,降税率和推广增值税 ;介绍了我国主要税种的改革情况和有关税收政策的调整。The article expounds on the major trends of the world's tax system reform-expanding tax bases,lowering tax rate and popularizing added value tax.The article also introduces the tax reform situation of principle species of tax,and the adjustment of tax policies in our country.

关 键 词：税收制度 税制 中国 税种改革 税收政策 调整 

分 类 号：F810.422[经济管理—财政学] F812.422