摘要
世纪初，税收面临着预算性增收与政策性减税两大压力；但近年来各地悄然兴起的城市化运动却为税收增长带来了新的历史性机遇。本文对城市化加速给税源带来的可喜变化和促进城市化的税收因素加以分析，试论证城市化加速将成为世纪初税收增长的有力支撑。
The thesis analyzes the change of tax source,which is brought by convertion to cities,and the taxable factors that could accelerate the convertion to cities. It demonstrates that more tax revenue must depend on convertion to cities at the beginning of the 21st century.
出处
《鄂州大学学报》
2000年第4期14-16,共3页
Journal of Ezhou University
