Show simple item record

dc.contributor.advisor纪益成
dc.contributor.author钟晖
dc.date.accessioned2016-02-14T03:35:15Z
dc.date.available2016-02-14T03:35:15Z
dc.date.issued2006-06-05 09:25:59.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/40570
dc.description.abstract尽管目前我国已经基本实现了“以纳税申报和优化服务为基础,以计算机网络为依托,集中征收,重点稽查”的税收征管模式,税收收入逐年增加,且年增长率达到两位数以上,但是在具体问题上仍然存在着较多的不足。在制度层面上,财税管理体制的不完善以及税收法律的不健全直接影响了税收征管的具体执行;在业务管理层面上,征管各部门之间的职权划分,税收信息化的水平都直接关系到税收征管的具体效果。另外,根据我国的实际,现行的征管模式过于单一也是制约我国税收征管实际水平的一个重要因素。本文拟通过比较和借鉴西方发达国家税收征管制度的先进之处,结合我国国情提出我国税收征管制度的改进思路。本文的第一部分是导论,重点解释了和税收征管...
dc.description.abstractAlthough we have built a new pattern of tax administration that is on the base of tax declaration, by the computer technology to collecting and examining, we have lots of problems in this filed. The institutional problem is that the unperfected public finance administration system and the tax law are the encumbrance of tax administration. The operational problem is the division of the department o...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=11599&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=12891
dc.subject税收征管
dc.subject国际比较
dc.subject借鉴
dc.subjecttax administration
dc.subjectcomparison
dc.subjectreference
dc.title论我国税收征管制度改革与完善
dc.title.alternativeStudy on the Reform of the System of Tax Administration
dc.typethesis
dc.date.replied2006-06-05
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:200341034


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record