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Brief Analysis of the Innovation Path of China's Fiscal and Taxation System

摘要


Fiscal taxation is an important means of national economic adjustment and control and rational allocation of public resources, as well as an important part of fiscal revenue. The development of China's market economy and the sustainable and stable social economy are inseparable from the continuous reform and innovation of the fiscal and taxation system. This article will analyze China's fiscal and taxation system, sort out the development process of China's fiscal and taxation system, summarize many problems faced by China's current fiscal and taxation system, and put forward relevant suggestions for the further development of China's fiscal and taxation system reform.

參考文獻


Zhang Li. Analysis of the equalization effect of provincial general transfer payments to counties (cities) - An Empirical Study Based on Gansu Province. Jiangxi University of Finance and economics, 2009.
Yu Yiwang. The impact of financial and tax system reform on large state-owned enterprises [J]. Taxation, 2019, 13 (14): 27-28.
Liu Mei. Thoughts on the reform of the fiscal and tax system in the new era [J]. China market, 2019 (16): 139-140.
Jin Ming. Research on the impact of China's current fiscal and tax system reform on state-owned enterprises [J]. National circulation economy, 2019 (36): 165-166.

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