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关于深化税制改革若干问题的探讨王志雄我国市场经济规模的迅速扩展,迫切要求税制改革进一步深化与完善。为此,笔者结合最近随财政部赴法国税收政策高级研讨班对法国税制、税收管理和税收优惠等内容考察、学习、研讨后的观感,就深化我国税制改革的若干问题进行比较探讨...
Discussion on Several Problems of Deepening the Reform of Tax System Wang Zhixiong The rapid expansion of the market economy in our country urgently requires further deepening and perfection of the tax system reform. To this end, the author combined with the recent assessment of the French tax system, tax administration and tax concessions after the Ministry of Finance went to France for a seminar on tax policy to compare and explore some issues on deepening China’s tax reform ...