论文部分内容阅读
税收负担理论是税收中比较重要的内容。研究税负转嫁理论,有助于健全和完善税收制度,制定正确的税收政策;助力促进经济改革,使税收的经济杠杆充分发挥作用;强化税收管理,使征营水平大幅提升;进一步充实社会主义税收理论,使其兼具科学性和实用性。
Tax burden theory is more important in tax revenue. Studying the theory of the shift of tax burden helps to improve and perfect the tax system and formulate the correct tax policy. It helps to promote economic reform so that the economic leverage of tax can be brought into full play. Tax administration should be strengthened so that the level of tax collection will be greatly enhanced. Tax theory, making it both scientific and practical.