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dc.contributor.advisor朱芳芳
dc.contributor.author杨晓东
dc.date.accessioned2016-01-13T02:49:33Z
dc.date.available2016-01-13T02:49:33Z
dc.date.issued2014-03-04 15:09:29.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/75645
dc.description.abstract近年来,随着我国经济社会的蓬勃发展,地税工作任务日益繁重,执法风险和廉政风险随之加大。基层地税部门作为税收执法的最前线,抵御风险的任务尤其突出。税收执法内控机制作为税收风险防范的一项有效措施,对防范税收执法、廉政风险,实现权力分立与制约,促进税法的有效实施,保障国家税权和维护纳税人合法权益等具有重要的作用。因此,开展对基层地税部门执法内控机制建设问题研究具有重要的现实意义。本文以地税部门执法内控机制建设作为研究背景,以X市地税部门为研究对象,共分为五个部分: 第一部分,导论。介绍本文研究的背景,提出研究意义,在梳理国外、国内的相关研究文献的基础上,提出文章的研究思路和研究方法。 第二部分,...
dc.description.abstractIn recent years, with booming development of Chinese economy, the land tax work has become more burdensome. Additionally, the risks of law enforcement and the construction of a clean government are increasing accordingly. At the forefront in executing tax law, the basic-level local taxation department attaches great importance to enforcing law and building an honest government against risk. As a p...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=40687&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=43208
dc.subject内部控制
dc.subject税收执法
dc.subject执法监督
dc.subject内控机制
dc.subjectInternal Control
dc.subjectTax Law Enforcement
dc.subjectAdministrative law enforcement
dc.subjectMechanism of Internal Control
dc.title地税部门执法内控机制建设探究——以X市地税部门为例
dc.title.alternativeResearch on the construction of internal control mechanism of the local tax department of law enforcement-- X City Local Taxation Bureau as an example
dc.typethesis
dc.date.replied2013-12-14
dc.description.note学位:公共管理硕士
dc.description.note院系专业:公共事务学院_公共管理硕士(MPA)
dc.description.note学号:X2009136172


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