摘要
时滞的存在不同程度地影响了税收政策的实施效果，甚至还会导致政策的无效。我国应从优化税制结构、完善分税制、加快税收征管改革、建立税收信息处理网络、强化税法宣传、建立税务代理制度。
The existance of time lag influnces the enforcement result of tax policies to varying degrees, and it also makes the tax policies ineffective. In order to reduce and avoid the negative effect of time lag which brings to the tax policies, Some measures should be taken, such as majorizing the structure of tax system, perfecting sub-tax system, speeding up the reform of tax collection and management, establishing the network of tax information, strengthening tax propaganda, setting up the systems of tax agency, changing the ways of economic increase, etc.
出处
《税务与经济》
CSSCI
北大核心
1997年第5期1-4,共4页
Taxation and Economy
