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shui shou hong guan diao kong ruo gan wen ti de si kao
Author(s): 
Pages: 4-8
Year: Issue:  11
Journal: Taxation Research Journal

Keyword:  税收宏观调控税收调节功能税收调控若干问题税收制度组织财政收入市场机制税收杠杆经济杠杆税种结构;
Abstract: 税收宏观调控是指政府为了实现其宏观经济目标,通过设置不同的税种,确定不同的征税范围,制定高低不同的税率,以及实行加税或减免税等,调节国民经济结构,引导经济发展方向,影响经济发展速度的行为。税收宏观调控的效果,受各种因素的影响。因此,为了有效地发挥税收...
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