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gai ge kai fang san shi nian wo guo shui shou zheng guan zhi du gai ge yu ping jia
Author(s): 
Pages: 100
Year: Issue:  4
Journal: Hunan Social Sciences

Keyword:  改革开放税收征管模式评价;
Abstract: 本文分析了我国改革开放三十年税收征管制度历史沿革,对各时期的税收征管模式作了简要的评述,在此基础上,提出了完善我国税收征管制度的若干思路.我国的各时期的税收征管制度是适应了当时形势要求的,在新形势下,应在借鉴市场经济国家成功经验的基础上,结合我国国情来完善税收征管制度,税收征管模式不宜"一刀切".
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