【摘要】 短缺与过剩并存 ,经济结构刚性和分配不分等问题 ,严重影响了社会经济的发展。我们应以税收的三大内在功能作为我国现行税收政策目标 ,并由此确定近期税收政策思路。更多还原

【Abstract】 During economic transition period, unfair distribution affects the development of social economy. We should put the three tax functions as present tax policy target of our country and basing on this confirms recent tax policy thoughts.更多还原