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dc.contributor.advisor陈汉文
dc.contributor.author陈杰
dc.date.accessioned2018-12-05T01:02:07Z
dc.date.available2018-12-05T01:02:07Z
dc.date.issued2017-10-31
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/167730
dc.description.abstract在税务部门的实际工作中,由于征管资源数量以及能力的不足,要实现对所有纳税人进行全流程管理显然是不可能的。特别是面对日趋复杂的经济形势和市场环境,税收制度所面临的风险和挑战不断提高,税务部门越来越难以摸清纳税人的盈利状况、利润水平以及纳税能力,纳税遵从风险大大增加。这意味着,税务部门必须将有限的征管资源以最具效率的方式加以利用。如果在税收管理的实际工作中,缺乏持续对税收风险进行识别分析和有效应对的机制,税收管理工作的选择只能是:管所有的纳税人,或者是没有重点的管理、没有针对性的管理。这种全面管理思维是非理性的,会导致征纳双方成本的增加。显然传统的税收管理方式己经不能满足当今社会的发展需求。现代所...
dc.description.abstractIn tax administration practice, due to the insufficient number of collection resources and ability, to realize the full process management for all taxpayers, is obviously impossible.Especially in the face of increasingly complex economic situation and market environment, risks and challenges faced by the tax system, tax department is more and more difficult to find out the taxpayer, profit and tax...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=56533&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=59920
dc.subject税收风险
dc.subject税收风险管理
dc.subject建议策略
dc.subjecttax risk
dc.subjecttax risk management
dc.subjectsuggest strategies
dc.title税收风险管理:基于宁波国税局实践的案例分析
dc.title.alternativeTax risk management: Based on the analysis of ningbo irs practice case
dc.typethesis
dc.date.replied2017-05-21
dc.description.note学位:会计硕士
dc.description.note院系专业:管理学院_会计硕士
dc.description.note学号:X2013157007


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