| 货物运输业税收管理现状及完善建议 |
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| 引用本文： | 张华,邹丽军.货物运输业税收管理现状及完善建议[J].河北北方学院学报(社会科学版),2008,24(2):53-55. |
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| 作者姓名： | 张华 邹丽军 |
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| 作者单位： | 1. 河北大学,管理学院,河北,保定,071002;张家口市地税局,河北,张家口,075000
2. 张家口市地税局,河北,张家口,075000 |
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| 摘 要： | 货物运输业税收管理在税收行业管理中有着重要地位。调整税收政策，完善现有管理模式；取得外部支持，形成综合控管合力；细化标准，强化对自开票纳税人管理；电子处理发票信息，推进货运业信息化建设是加强货物运输业税收管理工作的有效途径。
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| 关 键 词： | 货物运输业 税收管理 完善建议 |
| 文章编号： | 1672-9951(2008)02-0053-03 |
| 修稿时间： | 2007年12月20 |
Reality of Freight Transport Tax Administration and Measures of Perfection |
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| ZHANG Hua,ZOU Li-jun.Reality of Freight Transport Tax Administration and Measures of Perfection[J].Journal of Hebei North University,2008,24(2):53-55. |
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| Authors: | ZHANG Hua ZOU Li-jun |
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| Institution: | ZHANG Hua,ZOU Li-jun (1. Management College, Hebei University, Baoding, Hebei 071002, China; (2. Loeal Taxation Administration of Zhangjiakou, Zhangjiakou, Hebei 075000, China) |
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| Abstract: | Freight transport tax administration takes a great important part in the tax collection administration. The effective ways to strengthen the administration of freight transport include adjusting the tax policy, improving the existing managerial model~ gaining the external support and forming the comprehensive control and managerial force; setting standard in detail; strengthening the management to the taxpayers who make out the invoice by themselves l dealing with the invoice information by conveyer; pushing forward the construction of the freight transport. |
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| Keywords: | freight transport tax administration measures of perfection |
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