| 我国税收秩序中的问题与对策 |
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| 引用本文： | 李光辉. 我国税收秩序中的问题与对策[J]. 国家行政学院学报, 2003, 0(6): 57-60 |
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| 作者姓名： | 李光辉 |
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| 作者单位： | 北京大学首都发展研究院,北京,100871 |
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| 摘 要： | 税收秩序是实现财税制度目的、宗旨和功能的前提,也是一个国家的经济、政治和社会 秩序的有机组成部分。本文立足于当前我国税收秩序的实际,分析了税收秩序中的问题及其根源,进而 提出了促进税收秩序根本好转,实行标本兼治、综合治理的政策思路。
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| 关 键 词： | 税收 秩序 整顿 规范 |
| 文章编号： | 1008-9314(2003)06-0057-04 |
| 修稿时间： | 2003-09-09 |
Zhe Problem And Countermeasure In Tax Order |
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| LI Guang - hui. Zhe Problem And Countermeasure In Tax Order[J]. Journal of China National School of Administration, 2003, 0(6): 57-60 |
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| Authors: | LI Guang - hui |
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| Abstract: | Tax order is. It is the premise realizing the object, aim and function of tax institution. It is also the organic unit of the economy, politics and social order of a nation. This paper bases on the reality of China current tax order and analyses the problem and source of tax order. Then, the paper presents the policy suggestions that promote tax order to become better and to manage synthetically. |
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| Keywords: | Tax Order Rectifying Standardization |
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