摘要
随着我国积极财政政策的实施以及经济全球化的发展,减税成为人们研究的热点问题,我国各方面对减税的看法也各不相同。对此,我们应进行适度的税收负担结构性调整,以避免出现较大的财政缺口。
With the implementation of our active financial policy and the development of economic globalization,tax abatement has become the issue for the people to study.There are some different remarks on tax abatement.Therefore,the structural adjustment of our tax burden should be made in order to avoid a greater financial gap.
出处
《税务与经济》
CSSCI
北大核心
2004年第5期73-75,共3页
Taxation and Economy
