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dc.contributor.advisor陈汉文
dc.contributor.author伍张铤
dc.date.accessioned2018-12-05T01:00:40Z
dc.date.available2018-12-05T01:00:40Z
dc.date.issued2017-10-31
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/167081
dc.description.abstract在步入经济新常态的今天,个人收入呈现出多元化和隐蔽性的特征,个人所得税调节收入分配、防止两极分化的功能不断弱化,使个人所得税风险程度日益突出。在实际征管中,研究个人所得税风险管理能够为税务机关提供征管新思路,提高征管新能力。 本文以余姚市为研究对象,从税务机关的角度出发,运用文献研究法、实证研究法等研究方法,在总结前人对个人所得税风险管理研究的基础上,围绕个人所得税风险管理这一核心,用余姚市个人所得税风险应对中的实际案例支撑数据来源,通过问题探究后果,进而提出提高个人所得税风险管理的方法。 首先本文根据余姚市的个人所得税风险管理现状,认为其存在的问题主要表现在以下十个方面:不规范履行代扣代...
dc.description.abstractNowadays, the individual income presents diversified and secluded for the economy is stepping into “New Normal”. The function of individual income tax to adjust the distribution and prevent polarization is weakened which causes the growing degree of risk. In the actual collection and management, the study of Risk Management of Individual Income Tax can provide the tax authorities with new ideas, ...
dc.language.isozh_CN
dc.relation.urihttp://210.34.4.28/opac/openlink.php?strText=56535&doctype=ALL&strSearchType=callno
dc.source.urihttp://etd.xmu.edu.cn/detail.asp?serial=59122
dc.subject个人所得税
dc.subject风险管理
dc.subject余姚市
dc.subjectIndividual Income Tax
dc.subjectRisk Management
dc.subjectYuyao city
dc.title个人所得税风险管理:基于余姚市的案例研究
dc.title.alternativeRisk Management of Individual Income Tax:Based on the Case of Yuyao City
dc.typethesis
dc.date.replied2016-12-03
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院_会计硕士
dc.description.note学号:X2013157069


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