摘要
税制结构是税收制度的重要组成部分，其合理完善与否，不仅关系到一国政府能否简便地取得适量的税收收入，而且直接影响着整个国民经济的发展。我国税制结构几经嬗变，逐步走向合理完善，但在总体结构等方面仍存在一些缺陷。因此，应从完善税制及税收征收管理入手，积极完善我国的税制结构。
Abstract The tax structure is the main part in the tax system .It not only involves whether a government can obtain the optimum tax income simply but also influences straight the whole national economic development.The tax structure in our country is getting more reasonable and perfect after several changes.But there are also some shortcomings in the architecture.Therefore,the tax structure should be perfected to promote the economic development by the means of improving the tax system and tax collection and management.
出处
《税务与经济》
CSSCI
北大核心
1998年第1期10-15,共6页
Taxation and Economy
