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我国税制的演变及与ＧＤＰ的分配关系□张伟一般地讲，税收制度有狭义和广义之分。狭义的税收制度指国家以法律或法令形式确定的各种课税办法的总和，反映国家与纳税人之间的经济关系。广义的税收制度，还包括税收管理体制和税收征收管理制度。本文是从税收与ＧＤＰ分配关...
The Evolution of China’s Tax System and Its Distribution to GDP □ In general, the tax system has a narrow and broad sense. The narrow tax system refers to the sum of various taxation measures determined by the state in the form of laws or decrees and reflects the economic relations between the state and the taxpayers. A broad tax system also includes a tax administration system and a tax collection and management system. This article is from tax and GDP distribution off ...