| 税收流失估算:美国的经验及其对我国的启示 |
| |
| 引用本文： | 王道树.税收流失估算:美国的经验及其对我国的启示[J].涉外税务,2011(8). |
| |
| 作者姓名： | 王道树 |
| |
| 作者单位： | 国家税务总局收入规划核算司; |
| |
| 摘 要： | 本文介绍了美国国内收入局(IRS)于20世纪60年代启动税收遵从评估项目(TCMP),从1979年开始据此进行税收流失估算,以及从2000年开始启动国家研究项目(NRP)继续开展税收流失估算工作的历程。文章对美国国内收入局采用的估算方法进行了详细介绍,对其利用估算结果制定美国税收征管战略的情况进行了全面分析。最后,借鉴美国经验对我国开展税收流失估算工作、制定税收征管战略提出了几点建议。
|
| 关 键 词： | 税收流失 估算方法 征管战略 |
An Estimation for Tax Erosion:Experiences from the USA and Their Revelation for China |
| |
| Daoshu Wang.An Estimation for Tax Erosion:Experiences from the USA and Their Revelation for China[J].International Taxation In China,2011(8). |
| |
| Authors: | Daoshu Wang |
| |
| Institution: | Daoshu Wang |
| |
| Abstract: | This paper first makes an introduction about the course of IRS in coping with tax erosion that IRS launched the TCMP Project in 1960s and based on the project IRS started estimating the tax erosion in 1979;then restarted the new program regarding the tax erosion in 2000,the NRP project,and then the paper elaborates on the estimation method adopted by IRS and makes multi-analysis on how the US government agencies utilize the results of the estimation to design its tax collection and administration strategy,a... |
| |
| Keywords: | Tax erosion An estimation method Collection and administration strategy |
| 本文献已被 CNKI 等数据库收录！ |
