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shen hua shui shou zheng guan gai ge wen ti ji dui ce yan jiu
Author(s): 
Pages: 34-38
Year: Issue:  2
Journal: Taxation Research Journal

Keyword:  税收征管改革纳税人税务代理对策研基层税务机关税务稽查改革问题税收征管模式运行机制社会主义市场经济;
Abstract: 深化税收征管改革问题及对策研究□张崇明杨源波姚朝智一、深化税收征管改革面临的主要问题和难点(一)征管改革的理论滞后于实践我国的税收征管改革虽然已经在国务院批准的《工商税制改革实施方案》中得到明确,但税收征管改革究竟应建立在一个什么样的理论基础上,应该...
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