中国宏观税负水平的实证分析与探讨 = An empirical study on macro-tax rate of Chinese economy
This paper uses empirical method to analysis and define the MTB level from 1978 to 1998, 20 years after China's reform and opening, explore the reason of proportion decreasing of tax revenue at GDP. Paper tries to find the formation of inconsistent of enterprise's heavy burden and fiscal t...
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| Format: | Thesis |
| Language: | Chinese |
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2008
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| Online Access: | http://hdl.handle.net/10356/7909 |