| 关于有效税收征管改革目标的几个判断 |
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| 引用本文： | 朱俊立,朱庆民. 关于有效税收征管改革目标的几个判断[J]. 税务与经济, 2004, 0(5): 64-66 |
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| 作者姓名： | 朱俊立 朱庆民 |
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| 作者单位： | 1. 云南财贸学院,云南,昆明,650221
2. 山东省国家税务局,山东,济南,250000 |
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| 摘 要： | 税收征管改革不是盲目的,而是有一定目标的,能够基本实现这些目标的税收征管改革可以称为是有效的。判断中国税收征管改革是否有效应从保持市场经济稳定、对市场机制不产生扭曲作用等方面入手。
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| 关 键 词： | 税收征管 改革目标 自核自缴系统 征管程序 |
| 文章编号： | 1004-9339(2004)05-0064-03 |
| 修稿时间： | 2004-02-27 |
Judgements on the Aim of the Effective Tax Collection |
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| ZHU Jun-li,ZHU Qing-min. Judgements on the Aim of the Effective Tax Collection[J]. Taxation and Economy, 2004, 0(5): 64-66 |
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| Authors: | ZHU Jun-li ZHU Qing-min |
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| Affiliation: | ZHU Jun-li~1,ZHU Qing-min~2 |
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| Abstract: | It is not blind to reform tax collection but its aim is obvious,and the reform of tax collection of realizing this aim can be an effective one.Whether the reform is effective,the market economy is stable,and the market mechanism is smooth is regarded as an important thing to discuss. |
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| Keywords: | tax collection reform aim self-check and self-payment system collective procedure |
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