| 对美国税收管理经验的借鉴 |
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| 引用本文： | 胡孝伦. 对美国税收管理经验的借鉴[J]. 涉外税务, 2007, 0(3): 45-47 |
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| 作者姓名： | 胡孝伦 |
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| 作者单位： | 湖北省国家税务局科研所,湖北,武汉,430071 |
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| 摘 要： | 美国税收管理的经验,对于我国有着积极的借鉴意义。笔者在考察了美国税收管理过程中的税收征管、税务稽查和信息化建设等方面的具体操作流程之后,针对我国税收管理中存在的问题提出了相应的对策。
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| 关 键 词： | 美国 税收征管 税收稽查 信息化建设 |
On the Experiences of Tax Administration of USA and Its Implications for China |
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| Xiaolun Hu. On the Experiences of Tax Administration of USA and Its Implications for China[J]. International Taxation In China, 2007, 0(3): 45-47 |
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| Authors: | Xiaolun Hu |
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| Abstract: | Based on an investigation on operating procedures of tax administration including tax collection,tax inspection and electronic construction in USA,the paper summarizes its successful experiences and puts forward some suggestions to solve issues in tax administration in China. |
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| Keywords: | The United States of America Tax collection and administration Tax inspection Electronic tax administration |
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