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税源管理刍议
引用本文:邵晓琰. 税源管理刍议[J]. 北方经贸, 2007, 0(12): 59-62
作者姓名:邵晓琰
作者单位:大连交通大学,爱恩国际学院,辽宁,大连,116021
摘    要:税源管理问题是世界各国都十分重视的税收问题,发达国家的税源管理经验给我们提供了一定的借鉴和启示。目前我国的税源管理和监控还很不完善,由此造成的税收流失现象不容乐观。因此,借鉴国际先进经验,加强税源管理刻不容缓,要确定一个新的思路,在制度性、信息化,以及服务体系和司法保障等方面进一步完善,加大建设力度。

关 键 词:税源管理  税源监控  税收征管
文章编号:1005-913X(2007)12-0059-04
收稿时间:2007-09-07
修稿时间:2007-09-07

Tax Pesources Administration
ShaoXiao-yan. Tax Pesources Administration[J]. Northern Economy and Trade, 2007, 0(12): 59-62
Authors:ShaoXiao-yan
Abstract:Tax resources administration is an very important issuse that all countries in the world are paying more attention to, The experiences of the developed countries give us a great deal of enlightenment. Now, tax resources administration in our country is not in good conditon, which resulted in much taxation dropout, so it is very urgent to use the advanced experiences in other countries for reference and improve tax resources administration, this thesis puts forward some suggestions of perfecting tax resources administration in the light of the present situation.
Keywords:Tax resources administration  Tax resources monitoring   Taxation collection and management
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