%0 Journal Article
%T Viewing the Reform Trend of China''s Individual Direct Tax System in Light of Theory of Optimal Taxation<br>从优化税制看我国个人直接税制改革走向
%A YUAN Yachun
%A YANG Chunling
%A <br>袁亚春
%A 杨春玲
%J 浙江大学学报(人文社会科学版)
%D 1999
%I 
%X Optimal taxation is an ideal goal persistently sought after by the government of every country and many economists. In lightof the theory of optimal taxation and in view of the reform in different countries of the world, this essay proposes that China's individualdirect tax system develop in the direction of the comprehensive tax system, wide tax basis.
%K the theory of optimal tax system
%K individual direct taxation
%K reform<br>优化税制理论
%K 个人直接税制
%K 改革
%U http://www.alljournals.cn/get_abstract_url.aspx?pcid=01BA20E8BA813E1924CB483152CA50D4FC5BD3CBB47B847F&cid=585D04A2453D8AD5DDFFE8BE5B16E24C&jid=D60DCFE5A8F7BD187924CADC70161E70&aid=29356411B035AD5D5EEA6A177C3DC08D&yid=B914830F5B1D1078&vid=771469D9D58C34FF&iid=B31275AF3241DB2D&sid=987EDA49D8A7A635&eid=E514EE58E0E50ECF&journal_id=1008-942X&journal_name=浙江大学学报(人文社会科学版)&referenced_num=0&reference_num=0