| 论民族地区税源与税收收入的背离问题 |
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| 引用本文： | 王玉玲.论民族地区税源与税收收入的背离问题[J].贵州民族研究,2007,27(4):33-38. |
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| 作者姓名： | 王玉玲 |
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| 作者单位： | 中央民族大学,北京,100081 |
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| 基金项目： | 2007年国家社科基金项目“西部资源开发与民族利益关系的和谐建构研究”(编号:07BMZ019) |
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| 摘 要： | 《中华人民共和国企业所得税法》出台,标志着我国新一轮税收制度改革进入重要阶段。税收制度中的深层次矛盾也日益凸现。其中,税收制度中的税源与税收收入背离问题尤其值得关注。本文以民族地区为视角,研究地区税源与税收收入存在的背离现象,并对这种背离带来的问题进行分析,以之为基础,提出相应的解决思路和政策建议。
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| 关 键 词： | 民族地区 税源 税收收入 背离 |
Discussion on the Deviation of Tax Source and Income in the Minority Areas |
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| WANG Yu-ling.Discussion on the Deviation of Tax Source and Income in the Minority Areas[J].Guizhou Ethnic Studies,2007,27(4):33-38. |
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| Authors: | WANG Yu-ling |
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| Abstract: | The building of Income Tax Law of PRC for Enterprises indicated the reform of taxation of China entering an important phase.The deeply conflict of taxation management is emerging coinstantaneous.The deviation of source and income of tax is one of the most important aspects of conflict.This article is focusing on the research of the deviation of source and income of tax in the minority areas,analyzing the deviation,and recommending the solution and political suggestion. |
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| Keywords: | Minority areas Source of tax Income of tax Deviation |
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