论文部分内容阅读
改革开放与商场经济给中国带来了巨大的变化．使税收挑起了中国建设的大梁。税收对社会经济发展的促进作用无可置疑，俚人们不禁又会问：税收对纳税人会不会造成经济和真他方面的影响呢？本又就税收超额负担与税收效率间的关系从理论上来研究探讨这个问题。一、超税负担的...
The reform and opening up and the mall economy have brought tremendous changes to China. So that taxation has provoked the backbone of China’s construction. The role of taxation in promoting social and economic development is beyond doubt. People can not help but ask: Will taxation have an economic and real impact on taxpayers? The relationship between the excess tax burden and the tax efficiency of this theory from the theoretical study to explore this issue. First, the tax burden ...