| 所得税管理中实施ABC分类管理方法分析 |
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| 引用本文： | 潘歌,李龑. 所得税管理中实施ABC分类管理方法分析[J]. 上海管理科学, 2005, 27(6): 57-59 |
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| 作者姓名： | 潘歌 李龑 |
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| 作者单位： | 同济大学;同济大学经济与管理学院 |
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| 摘 要： | 本文通过分析所得税税源的特性,进而探讨确定所得税ABC分类管理措施,根据A、B、C三类不 同类型纳税人的服务需求和所得税税源特性,实施差别管理,以提高所得税整体管理水平。
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| 关 键 词： | 所得税 ABC分类 税源管理 |
Implementing ABC Classification Method in income Tax Management |
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| Pan Ge,Li Yan. Implementing ABC Classification Method in income Tax Management[J]. Shanghai Managent Science, 2005, 27(6): 57-59 |
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| Authors: | Pan Ge Li Yan |
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| Affiliation: | Pan Ge Li Yan |
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| Abstract: | In this paper, ABC classification management measure is put forward on the basis of analyzing the characteristic of income tax source. According to different taxpayers' service demands and income tax source characteristic, differential management is carried out to enhance the whole of income tax management level. |
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| Keywords: | income tax ABC classification tax source management |
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