| 税收执法监督的国际比较与借鉴 |
| |
| 引用本文： | 钱宝荣.税收执法监督的国际比较与借鉴[J].财经论丛,2006(6):21-28. |
| |
| 作者姓名： | 钱宝荣 |
| |
| 作者单位： | 浙江省财政厅,浙江,杭州,310006 |
| |
| 摘 要： | 本文在比较分析国外税收执法监督方面的制度规定与实施情况的基础上,结合我国国情,提出可供我国借鉴的经验,并试图勾勒出我国税收执法监督尚待完善的几项制度模式,重点研究如何发挥各种不同监督方式的特色,从而形成一个多层次、高效能的税收执法监督体系。
|
| 关 键 词： | 税收 执法 监督 |
| 文章编号： | 1004-4892(2006)06-0021-08 |
| 收稿时间： | 07 11 2006 12:00AM |
| 修稿时间： | 2006年7月11日 |
Research and Comparison With the International Taxation Supervision |
| |
| QIAN Bao-rong.Research and Comparison With the International Taxation Supervision[J].Collected Essays On Finance and Economics,2006(6):21-28. |
| |
| Authors: | QIAN Bao-rong |
| |
| Institution: | Zhejiang Treasury Department, Hangzhou 310006, China |
| |
| Abstract: | On the basis of comparison with the overseas taxation supervision and practice,the paper puts forward what we can learn from concerning our present condition.It also suggests some approaches for the taxation supervision as to perfect it in China.Study on how to make full use of the characteristics of various supervisions is to shape a multiform,efficient system for taxation supervision in China. |
| |
| Keywords: | taxation enforce law supervision |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
