| 深化我国现行税制改革的探讨 |
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| 引用本文： | 黄文兰.深化我国现行税制改革的探讨[J].合肥联合大学学报,1999(2). |
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| 作者姓名： | 黄文兰 |
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| 作者单位： | 合肥联合大学财务处!合肥，230022 |
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| 摘 要： | 本文就现行税制划分一般纳税人与小规模纳税人后出现的问题等进行了分析并提出了对策
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| 关 键 词： | 税制 纳税人 对策 |
A Discussion on the Further Reform of China's Present Tax System |
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| Authors: | HUANG Wen - lan |
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| Abstract: | The author analysed the problems that had arised after the general taxpayers and small - scaletaxpayers were divided form each other by the present tax system. and put forward some measures to solve them as well. |
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| Keywords: | tax system taxpayer countermeasure |
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