税收与经济结构调整的适应性分析

被引:5
作者
张伦俊
机构
[1] 扬州大学税务学院
关键词
税收; 产业结构; 所有制结构; 经济结构调整;
D O I
10.19343/j.cnki.11-1302/c.2000.03.004
中图分类号
F812.4 [财政收入、支出];
学科分类号
020203 ;
摘要
Starting from the viewpoint of industrial structure and ownership structure, the author makes qualitative and quantitative analyses on the adaptability of taxation to the economic restructuring,points out the symptoms of maladjustment,and puts forward measures such as promoting enterprise reform,improving taxation system and adjusting preferential tax treatment.
引用
收藏
页码:19 / 24
页数:6
相关论文
共 2 条
[1]   我国经济结构调整的回顾与反思 [J].
庄健 .
财贸经济, 1999, (01) :15-23
[2]   从税收弹性谈提高“两个比重” [J].
张伦俊 .
统计研究, 1998, (06) :32-37