税务管理现代化国际比较及对我国的启示

随着中国经济的快速增长,提高税务管理水平,实现税务管理现代化日益受到关注。本文分析了澳大利亚、美国和日本等先进国家的税务管理特点,论述了世界各个国家税务管理的改革趋势。在此基础上提出了我国税务管理存在的问题,分析国外税务管理给我国带来的启示及我国税务管理现代化的具体举措。

International Comparative Research and Enlightenment on Modernization of Tax Administration

With China＇s rapid economic growth, improving the level of tax administration, and achieving the aim of modernization of tax administration is becoming a growing concern. This paper analyzed some of the world status of the national tax administration, and discussed the various countries of the world trends in tax administration reform. On the basis, this paper proposed tax administration problems of our nation, and analyzed the enlightenment of the foreign tax administration.