| 浅谈税制改革与市场经济 |
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| 引用本文： | 李英贵.浅谈税制改革与市场经济[J].工业工程,1995(1). |
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| 作者姓名： | 李英贵 |
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| 摘 要： | 本文分析了旧税制的主要缺陷，阐述了要发展市场经济必须改革旧税制的客观迫切性道理，并试谈改革后的新税制对市场经济发展的促进作用．
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| 关 键 词： | 税制 市场经济 流转税 所得税 增值税 |
TAX SYSTEM REFORM AND MARKET ECONOMY |
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| Li Yinggui.TAX SYSTEM REFORM AND MARKET ECONOMY[J].Industrial Engineering Journal,1995(1). |
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| Authors: | Li Yinggui |
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| Affiliation: | Dept. of Accounting |
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| Abstract: | This paper deals with the wain defects of the old tax system and the objective ne cessity of reforming it in order to develops the market economy. The new tax systems ef-feet on the developement of the market economy is also involved. |
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| Keywords: | tax system market economy income tax circulation tax value -added tax |
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