| 税收制度对税源管理的影响作用浅析 |
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| 引用本文： | 段丁强. 税收制度对税源管理的影响作用浅析[J]. 湖北财经高等专科学校学报, 2008, 20(6): 30-31 |
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| 作者姓名： | 段丁强 |
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| 作者单位： | 武汉科技学院,财经学院,湖北,武汉,430077 |
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| 摘 要： | 不同的税收制度决定着纳税人对税制遵从度的差异,而纳税人的遵从度则是影响税源管理工作难度的主要因素。其基本作用机制是：税负水平及其分布的公平性影响纳税人提供税源信息的主观选择,税制结构的复杂性客观上为纳税人隐瞒税源信息提供便利。
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| 关 键 词： | 税源管理 税收制度 影响作用 |
On the Efficiency Action of Tax System to the Tax Source Management |
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| DUAN Ding-qiang. On the Efficiency Action of Tax System to the Tax Source Management[J]. Journal of Hubei College of Finance and Economics, 2008, 20(6): 30-31 |
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| Authors: | DUAN Ding-qiang |
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| Affiliation: | DUAN Ding-qiang (Financial and Economic College, Wuhan University of Science and Engineering, Wuhan, Hubei 430077 China) |
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| Abstract: | Different tax system(or the tax system is reasonable or not) decides the difference that the taxpayers obey the tax system and that the taxpayers obey the tax system is the main element which affects the tax source man-agement work difficulty. |
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| Keywords: | sources management the tax system influence |
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