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dc.contributor.advisor陈建淦
dc.contributor.author蔡淑兰
dc.date.accessioned2016-02-14T03:35:04Z
dc.date.available2016-02-14T03:35:04Z
dc.date.issued2004-05-29 13:35:35.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/40391
dc.description.abstract税收征管模式是税收管理制度确定的基本依据,我国的税收征管模式经历了一系列变革过程,在1994年确定了的现行征管模式基本上体现了我国社会主义市场经济条件下税收管理的性质和特征,适应了建立和发展社会主义市场经济体制和新税制的要求。这一模式的实施取得了显著的成效,使税收征管从粗放型管理走向集约型管理,进一步明确了征纳双方的权利和义务,提高了征管的质量和效率。但在实践中仍存在不完善的方面,如管理环节弱化,税源监控乏力、管理工作专业化程度不高、征管机构设置制约征管机制效用的发挥、信息不对称,信息利用不高、计算机应用不到位、稽查体系不科学,稽查力度不够、优质服务,流于形式等等。针对现行征管模式存在的问题,...
dc.description.abstractThe mode of revenue collection and supervision is the basis of establishing the system of revenue supervision. In our country, the mode of revenue collection and supervision has experienced a series of varied processes. The mode of revenue collection and supervision used today ,which established in1994, indicated basically the characters of the revenue supervision under the condition of socialisti...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=7464&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=7867
dc.subject税收
dc.subject征管模式
dc.subjectthe mode of revenue collection and supervision
dc.title构建现行税收征管模式的设想
dc.title.alternativeThe assumption of constructing modern mode of revenue collection and supervision
dc.typethesis
dc.date.replied2004-05-29
dc.description.note学位:经济学硕士
dc.description.note院系专业:经济学院财政金融系_财政学(含税收学)
dc.description.note学号:200112038


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