税制结构转型与经济发展方式转变-<artentek>电子书

　　　　

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税制结构转型与经济发展方式转变

作者：陈少克

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近年来，中国税制改革一直在“新一轮税制改革”的框架下艰难推进，中国税制的增长型税制结构的特性需要一个能使中国税制与经济社会可持续发展相互轨制的根本性的税制改革。而这个根本性的税制改革的方向需要从税制结构的性质研究入手。因此，本书从对税制结构性质的研究入手，通过对增长型税制结构、发展型税制结构的研究，将发展型税制结构作为税制改革的方向，并以此探讨中国税制改革问题。全书结构清晰，立论严谨，行文规范，为一部质量较高的学术类著作。

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