论文部分内容阅读
我国现行税制通过多税种的复税制的建立及税制结构的完善，其调节作用也日趋深入，主要体现在不同层次和不同环节两个方面。一、现行税制的纵向调节作用所谓纵向是指根据不同的征税对象及其实现收入和交纳税款的先后次序。大体上可分以下五个层次：首先，是在生产和流通阶段形
The current tax system in our country through the establishment of a multi-tax complex tax system and the improvement of the tax structure, and its regulatory role has also deepened, mainly in two aspects: different levels and different links. First, the vertical adjustment of the current tax system The so-called vertical refers to the different tax objects and their income and payment of tax priorities. Generally can be divided into the following five levels: First, is in the production and circulation phase shape