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gai jin shui shou ji hua fen pei kao he ban fa de ji dian jian yi
Author(s): 
Pages: 83
Year: Issue:  7
Journal: Taxation Research Journal

Abstract: 一)改进税收计划分配方法税收计划的制定,应建立在对税源科学预测的基础上,以各地经济发展状况和税源变化情况为依据。逐步改革“基数法”,对“比重法”(即“GDP税收负担率法”)进行认真研究,积极探索适合我国国情的税收计划分配方法。(二)正确处理完成税收计...
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