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wo guo shui shou zheng guan mo shi xuan ze de li lun yu shi jian
Author(s): 
Pages: 43-45
Year: Issue:  2
Journal: Taxation Research Journal

Keyword:  税收征管改革模式选择理论与实践纳税人新征管模式纳税申报新的征管模式税务稽查税务机关税收征管模式;
Abstract: 我国税收征管模式选择的理论与实践□王淑珍我国税收征管模式选择的理论与实践□王淑珍1996年初国家税务总局借鉴国外先进做法,结合我国国情,适时地设计出“以纳税申报和优质服务为基础,以计算机网络为依托,集中征收、重点稽查”的新的征管模式,作为近期征管目标...
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