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na shui zhuan yong zhang hu ying dang zhi zhi
Author(s): 
Pages: 20-21
Year: Issue:  6
Journal: Financial Accounting

Keyword:  纳税专用帐户人民银行税务部门《税收征收管理法》银行帐户税款入库帐户管理金融秩序金融机构法规制度;
Abstract: 「纳税专用帐户」应当制止潘义群张宗俊1995年下半年以来,一些国有商业银行所属分支机构或城市信用社,与当地税务部门联合,借国家税务体制改革之名,强迫纳税单位在税务部门指定的银行或信用社开立“纳税专用帐户”。有的在当地国税、地税征收服务大厅增设银行结算...
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