中国财税制度改革研究

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中国财税制度改革研究

Study on the Reform of China's Fiscal System

作者：

杜萌昆

分类：

经济学财政学税务管理学财政管理学财政史

关键词：

财税财政改革研究中国现代

出版日期：2019-12-01

ISBN：978-7-5203-5708-1

页数：433

点击量：21

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内容简介

作者早年多次参加国家财税部门组织的财政体制调研及改革工作，本书是作者在改革开放过程中，从参加财税制度改革研究的170余篇论文中选出来的论文汇集。按照主题的不同，全书分为四篇：中国财税制度改革理论、中国财税制度改革经验、一些国家（地区）财税体制改革经验和中国财税制度改革建议。通过本书，可以了解中国近四十年财税改革的历程和学术观点，其中的观点和建议仍然具有重要参考价值。

In his early years, the author participated in the research and reform of the financial system organized by the national finance and taxation department for many times, and this book is a collection of papers selected by the author from more than 170 papers participating in the research of fiscal and taxation system reform in the process of reform and opening up. According to the different themes, the book is divided into four parts: China's fiscal and taxation system reform theory, China's fiscal and taxation system reform experience, some countries (regions) fiscal and taxation system reform experience and China's fiscal and taxation system reform suggestions. Through this book, we can understand the course and academic views of China's fiscal and taxation reform in the past four decades, and the views and suggestions in it still have important reference value.