QQ客服 官方微博 反馈留言

	基于统计口径相机选择的宏观税负评价; Evaluation of Macro-tax Burden Based on the Corresponding Choice of Statistical Caliber
	杨志宏
	2010
关键词	宏观税负 统计口径 相机选择 macro-tax burden statistical caliber corresponding choice
英文摘要	宏观税负国际比较选择的口径是否合理、科学,决定着是否能够真实反映一国微观经济主体的总体负担水平。结合我国的现实情况,选择统计口径时应遵循真实性、可比性原则;坚持宏观税负口径的动态选择,通过财政收入制度的不断完善,实现“大口径“向“小口径“的稳步过渡;根据宏观税负国际比较的对象不同,应“因国制宜“,采用不同的统计口径,即与发达国家的宏观税负比较——以“大“比“小“,与发展中国家的宏观税负比较——以“中“比“中“。; The evaluation of macro-tax burden has close relationship with the choice of statistical caliber.The choice of statistics caliber should fol-low the principle authenticity and comparability;should insist on dynamic selection of macro-tax burden caliber;should realize the stable transition from "heavy-caliber" to "small caliber" through constantly improving the financial revenue system;should use different statistical caliber ac-cording to the different comparison objects--namely,in comparison with developed countries in terms of macro-tax burden,it is encouraged to use China’s "heavy-caliber" vs developed countries’"small-caliber",while in comparision witn developing countries in terms of macro-tax bur-den,China’s "middle-caliber" vs developing countries’"middle-caliber"is preferred.
语种	zh_CN
内容类型	期刊论文
源URL	[http://dspace.xmu.edu.cn/handle/2288/111431]
专题	经济学院－已发表论文
推荐引用方式 GB/T 7714	杨志宏. 基于统计口径相机选择的宏观税负评价, Evaluation of Macro-tax Burden Based on the Corresponding Choice of Statistical Caliber[J],2010.
APA	杨志宏.(2010).基于统计口径相机选择的宏观税负评价..
MLA	杨志宏."基于统计口径相机选择的宏观税负评价".(2010).

个性服务

查看访问统计

相关权益政策

暂无数据

收藏/分享

除非特别说明，本系统中所有内容都受版权保护，并保留所有权利。