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tuo zhan ke shou shui yuan de si lu jian lun qian zai shui yuan ke shou shui yuan yu ru ku shui shou de guan xi
Author(s): 
Pages: 17-21
Year: Issue:  3
Journal: Taxation Research Journal

Abstract: 税源不足与税收高增长的压力是当前税收工作面临的一大难题。本文从区分不同的税源形态入手,结合当前实际,对拓展可收税源的基本途径进行了分析探讨,提出解决这一问题的根本出路在于优化税制,以税聚财。同时,对如何转变观念和改进方法,加强税源分析和控管,确保新的经济增长点成为新的税收增长点,提出了自己的看法
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