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Analysis of the Causes of Infavorable Taxation Environment and Countermeasures
Author(s): CHEN Xin
Pages: 29-
31
Year: 2003
Issue:
6
Journal: ACADEMIC EXPLORATION
Keyword: 不良税收环境; 成因; 对策;
Abstract: 公平、公正、公开的税收法制环境是我国对应WTO挑战的一项重要税制建设及其社会公民素质培养问题.当前,相对严重滞后的税收环境,直接地制约和影响着税收征管活动,如何从税务制度建设与市场运作机制的环境中,把握和处理好这一关系和难题,是税务体制深化改革与实践探索的新任务和新举措.
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