| 中国税收分类专业化管理探析 |
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| 引用本文： | 霍军.中国税收分类专业化管理探析[J].广西经济管理干部学院学报,2011,23(4). |
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| 作者姓名： | 霍军 |
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| 作者单位： | 广西壮族自治区国家税务局税收科学研究所,南宁,530022 |
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| 摘 要： | 国际社会,特别是发达市场经济国家是税收专业化管理探索的先行者,税收分类专业化管理的国际启示为中国税收分类专业化管理探析提供了经验框架。作为后起步的转轨市场经济国家的中国,由于相关理论、经验指导的缺位,或认知的不到位,中国税收分类专业化管理探索之路异常艰辛,与国际规范仍有较大距离。因此,当以国际经验为座标,探寻中国税收分类专业化管理演进的方向和路径。
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| 关 键 词： | 税收分类 专业化 管理 |
Probe into Professional Management of Tax Classification in China |
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| HUO Jun.Probe into Professional Management of Tax Classification in China[J].The Journal of Guangxi Economic Management Cadre College,2011,23(4). |
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| Authors: | HUO Jun |
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| Institution: | HUO Jun(Taxation Science Research Institute,Administration of Taxation of Guangxi Zhuang Autonomous Region,Nanning 530022 China) |
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| Abstract: | International society,especially the developed market economy countries are forthgoers probing into professional management of taxation.Their professional management of tax classification internationally provide framework of experience for the same research in China.Since China is in the transitional period to market economy,the lack of related theory and experience or incomplete understanding make it more difficult for the research of professional management of tax classification in China.And there is stil... |
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| Keywords: | Tax Classification Professional Management |
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