| 税收分析是强化税收征收管理的基石 |
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| 引用本文： | 王淑玲.税收分析是强化税收征收管理的基石[J].陕西省行政学院陕西省经济管理干部学院学报,2007,21(2):124-126. |
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| 作者姓名： | 王淑玲 |
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| 作者单位： | 陕西省行政学院,西安710068 |
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| 摘 要： | 加强税收征收管理有利于保证国家税收收入及时、足额地上缴入库，有利于财政收入的稳定增长。而税收分析是强化税收征收管理的重要方法和手段，对及时准确地发现问题，有的放矢地解决问题，加强税收征收管理起着重要的导向作用，是保障税收征收管理的一把金钥匙。对税收弹性分析，税收负担分析，税源分析进行研究探讨，是以寻求更好地提高税收征收管理的质量和效率。
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| 关 键 词： | 税收弹性 税收负担 税源精细化 税收征收 |
| 文章编号： | 1673-9973（2007）02-0124-03 |
| 收稿时间： | 2007-03-21 |
| 修稿时间： | 2007年3月21日 |
Tax Analysis is a Basic Way in Strengthening Tax Levy |
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| WANG Shu-ling.Tax Analysis is a Basic Way in Strengthening Tax Levy[J].Journal of Shaanxi Administration School and Shaanxi Economic Management School,2007,21(2):124-126. |
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| Authors: | WANG Shu-ling |
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| Institution: | WANG Shu-ling (Shaanxi Administration School, Xi ＇an 710068, China) |
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| Abstract: | Enhancing tax levy will guarantee that national finance income turns in State Treasury timely and in full, which is favorable to steady finance increase. Tax analysis is an important way in enhancing tax levy. Tax analysis finds the problem timely and correctly, and solves the problem with aim. It is a key to tax levy administration. This article probes into elasticity of tax, tax burden, and the analysis on tax resources in order to improve tax levy and efficiency. |
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| Keywords: | tax elasticity tax burden meticulous administration on tax resources tax levy |
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