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市场经济下选择主体税的依据、条件和技术制约袁国良陆建新主体税是指在整个税制结构中，居于主导地位的税收。主体税一般为一到二种。主体税的选择涉及到许多方面，选择一个正确的主体税，不仅有利于税收体系的稳定和税收目标的实现，而且有利于财政政策的实行和整个社会...
The Basis, Conditions and Technical Restrictions of Choosing the Subject Tax under the Market Economy Yuan Guoliang Lu Jianxin The principal tax refers to the tax that dominates the entire tax structure. The main body tax is generally one to two kinds. The choice of the principal tax involves many aspects. Choosing the right subject tax will not only be conducive to the stability of the tax system and the realization of tax goals, but also be beneficial to the implementation of fiscal policies and the entire society.