中国税务学会１９９７年全国税收理论研讨会观点综述１９９７年全国税收理论研讨会于１１月２８日至１２月１日在广西北海市召开。一、关于税收负担和税负转嫁问题税收负担问题是税制和税种设计的核心问题，它不仅关系财政收入规模，而且关系经济发展和社会的稳定。与会代... Summary of the 1997 China Taxation Symposium on China Taxation Theory The 1997 National Symposium on Taxation Theory was held in Beihai, Guangxi, from November 28 to December 1. First, on the issue of tax burden and tax burden on the issue of tax burden is the tax system and tax design of the core issues, it not only related to the scale of financial revenue, but also the economic development and social stability. Participating ...