新税制下的经济效应──龙海市实施新税制情况的调查叶宁，洪文成新税制全面实施后，各地运行如何？税务干部掌握税法的熟练程度如何？社会各界对新税制有何认识以及新税制运行操作中出现哪些新情况和新问题？带着种种的疑问，近日，笔者到该市有关部门和部份乡镇及纳税户... Economic Effects under the New Tax System ─ ─ Investigation into the Implementation of the New Tax System in Longhai City YE Ning, HONG Wen-cheng How are all localities operating after the new tax system is fully implemented? Tax cadres master the tax law how proficiency? What are the new understandings of the new tax system as well as the new situations and problems that arise in the operation of the new tax system? With all sorts of questions, recently, I went to the relevant departments of the city and some towns and taxpayers ...