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在适度的宏观税负水平下建立合理的税制结构,是充分发挥税收职能作用的必要条件。直接税与间接税的比重,是税制结构研究的主要问题之一。适度调整直接税与间
Establishing a reasonable tax structure at a moderate level of macro-tax burden is a necessary condition for giving full play to the role of taxation. The proportion of direct tax and indirect tax is one of the main problems in the study of tax structure. Moderate adjustment of direct taxes and time