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ying xiang hong guan shui fu de yin su fen xi
Author(s): 
Pages: 41-45
Year: Issue:  8
Journal: Taxation Research Journal

Keyword:  宏观税负水平社会保险税因素分析财政收入国有企业税收收入职能范围税收优惠社会主义国家工业化国家;
Abstract: 影响宏观税负的因素分析□李文樊丽明一、生产力发展水平生产力发展水平是影响宏观税负最主要的因素。1GDP水平影响宏观税负水平。在不同国家或同一国家的不同发展阶段,由于经济发达程度不同,宏观税负亦会因此而受影响。当GDP水平较低时,一方面纳税人的负税能...
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