【摘要】 在发展中国家 ,由于经济发展水平、税源构成和征管能力等因素 ,商品劳务税往往成为主体税种 ,因而在税收政策实施中也发挥着举足轻重的作用。因此 ,从理论上分析商品劳务税与资本积累、优化产业结构、通货膨胀与紧缩、收入合理分配、促进经济开放等方面的关系成为必要。更多还原

【Abstract】 In the developing countries,because of the revel of economic development,the formation of tax resources and the power of collection and management,commodity and service tax forms the main type of tax,which plays an important role in the practice of tax policies.Therefore,it is necessary to analyse the oretically commodity and service tax and capital accumulation,inflation and disinflation,reasonable income distribution and to improve economic opening to the foreign countries.更多还原