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shi xing tong bao tong jiao de xian shi yi yi
Pages: 55-57
Year: Issue:  8
Journal: Taxation Research Journal

Keyword:  税务管理体制 申报纳税 “通报通缴”;
Abstract: 本文通过研究中国加入WTO后所面临的挑战和税务管理体制发展趋势,结合现行税收征管制度中申报纳税方式所存在的实际问题,阐述了“通报通缴”概念,分析了“通报通缴”的现实意义以及与其相关的若干问题。
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