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| 对税收特征的再认识--兼谈加强税收征管的新思路 | |
| 引用本文： | 李森,王秋玲,邵明耀.对税收特征的再认识--兼谈加强税收征管的新思路[J].湖北财经高等专科学校学报,2006,18(2):30-32. |
| 作者姓名： | 李森 王秋玲 邵明耀 |
| 作者单位： | 1. 山东财政学院,山东,济南,250014 2. 山东省特种设备检验研究院,山东,济南,250013 3. 太平保险有限公司山东分公司,山东,济南,250001 |
| 摘 要： | 税收的无偿性、强制性、固定性的形式特征具有相对性,其与税收实质上的有偿性、自愿性和灵活性相统一。基于对税收特征的这种基本认识,并借鉴西方税收价格观的合理成分,有利于加强税收征管,开创税收征管的新局面。 |
| 关 键 词： | 税收 特征 征管 |
| 文章编号： | 1009-170X（2006）02-0030-03 |
| 收稿时间： | 01 10 2006 12:00AM |
| 修稿时间： | 2006-01-10 |
To Know the Tax Features again--Talk about the New thought of Strengthening Tax Levy Management |
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| LI Sen,WANG Qiu-ling,SHAO Ming-yao.To Know the Tax Features again--Talk about the New thought of Strengthening Tax Levy Management[J].Journal of Hubei College of Finance and Economics,2006,18(2):30-32. | |
| Authors: | LI Sen WANG Qiu-ling SHAO Ming-yao |
| Institution: | The Public Finance College of Shandong, Jinan, Shandong,250014;Shandong Special Equipments Examination Academe, Jinan, Shandong,250013;Pence Insurance Limited Company Shandong Branch, Jinan, Shandong,250001 China |
| Abstract: | Tax has the form features of compulsion,gratuitousness and regulation and these features have the relative nature and to unite with compensation,unconstraint and agility of the tax virtually features. |
| Keywords: | tax Featuresc levy management |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ | |