| 关于优化我国现行税收征管模式的思考 |
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| 引用本文： | 林明.关于优化我国现行税收征管模式的思考[J].广东技术师范学院学报,2005(5):42-44. |
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| 作者姓名： | 林明 |
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| 作者单位： | 海南省三亚市地方税务局 海南三亚572000 |
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| 摘 要： | 优化税收征管模式，对于提高税收征管的运行质量和效率，对于提高财政管理整体效率，具有十分重 要的意义。本文试图就目前我国税收征管模式存在的问题、形成的原因进行分析，并提出优化我国税收征管模式 的具体措施。
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| 关 键 词： | 税收征管 现状分析 成因剖析 优化对策 |
| 文章编号： | 1672-402X（2005）05-0042-03 |
| 收稿时间： | 2005-08-30 |
| 修稿时间： | 2005年8月30日 |
The Thinking About Improving the Level of Tax Levy and Management |
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| Lin Ming.The Thinking About Improving the Level of Tax Levy and Management[J].Journal of Guangdong Polytechnic Normal University,2005(5):42-44. |
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| Authors: | Lin Ming |
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| Institution: | local Taxation Bureau of Hainan Province hainan sanya,Sanya 572000, China |
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| Abstract: | In order to establish such a scientific tax levy model that can adopt to the requirement of socialist market economy,and that can ensure our tax levy functions work fully,we must improve the level of tax levy and management.This paper have analyzed the current position of tax levy and management;and put forward measures to improve the level of tax levy and management. |
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| Keywords: | taxes levy and management analysis of current position research on causes measure to improve the level of tax levy and management |
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