| 加强我国税源管理的探讨 |
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| 引用本文： | 吴岿岩.加强我国税源管理的探讨[J].黄山学院学报,2011,13(1):60-62. |
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| 作者姓名： | 吴岿岩 |
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| 作者单位： | 安徽财经大学,财政与公共管理学院,安徽,蚌埠,233030 |
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| 摘 要： | 税源管理是税收管理的核心和基础,是税收职能得以实现的根本途径.当前,我国税源情况和管理环境发生诸多重大变化,税源管理存在不少问题.只有通过更新税收理念、完善税收法律体系、建立健全税源管理机制,才能不断提高税源管理的质量和效率,更好地实现税收职能.
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| 关 键 词： | 税源管理 纳税人权利 纳税服务 信息管税 |
On Strengthening China's Tax Source Management |
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| Wu Kuiyan.On Strengthening China's Tax Source Management[J].Journal of Huangshan University,2011,13(1):60-62. |
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| Authors: | Wu Kuiyan |
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| Institution: | Wu Kuiyan(School of Finance and Public Management,Anhui University of Finance and Economics,Bengbu 233030,China) |
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| Abstract: | Tax source management is the core and the basis of tax administration.It is also the fundamental way to perform the tax functions.At present,the condition and management of tax source have witnessed many important changes,but many problems still exist in tax source management.Only by renewing the tax concept,perfecting tax law system,establishing and improving the mechanism of tax source management can the quality and efficiency of tax source management be increased continuously,and then the tax functions b... |
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| Keywords: | tax source management taxpayers' rights tax service tax administration by means of information |
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