我国税源管理的问题与对策

税源管理问题是世界各国都十分重视的税收问题。特别是20世纪80年代以来,随着经济的全球化和跨国公司的发展,税源管理问题越来越受到各国政府的关注。如何通过税源管理,实现经济的协调发展和效率,建立法制的社会,已成为当前我国政府税收管理的核心问题。税源管理的主体是政府,因此,本文将从政府角度研究与税源管理相关的问题,并期待通过对相关问题的研究,提出加强我国税源管理的对策,为政府的税源管理提供有价值的参考。

The Issue and Measure Counter of Managing Sources of Taxation in China

The management of sources of taxation is highly paid attention in all of the countries around the world.Especially,since 1980s,The issue has been more and more concerned by governments,with the globalization of economy and the development of multinationals.How to realize the harmonious development and efficiency of economy and to establish the society ruled by law,by managing sources of taxation,has become the core issue that faces our government.The subject of the management of sources of taxation is the government,therefore,the author attempts to explore relevant issues from a government perspective,and,in this way,expects to suggest countermeasures to improve the management of sources of taxation in China,and to offer valuable references for our government.