【Key words】 taxation system reform; corporation income taxation; international comparison; enterprise income taxation;
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Taxation system reform in 1994 which tax-division system reform in 1994 was based on aggravated the differences of tax burden ,leading to the the expansion of the gap of regional disparity.
作为1994年分税制改革基础的税制改革加剧了地区之间的税收负担差异,实证分析表明边际税率与区域经济增长之间负相关,结果是税制改革进一步拉大了地区经济发展差距。
参考来源 - 我国分税制改革与地区差距研究·2,447,543篇论文数据,部分数据来源于NoteExpress
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