| 税源管理的必要性及对策 |
| |
| 引用本文： | 朱泉. 税源管理的必要性及对策[J]. 中共长春市委党校学报, 2003, 0(5): 22-24 |
| |
| 作者姓名： | 朱泉 |
| |
| 作者单位： | 长春税务学院税务系，吉林长春130022 |
| |
| 摘 要： | 税源管理是税收征管的基础。加强税源管理是现行经济制度的客观需要；是税收自我完善的需要；是依法治税的需要。加强税源管理的对策包括加强基础建设，完善税源管理的手段和方法；加强部门配合，做好协税护税工作；优化纳税服务，提高纳税人遵从意识；推行税务行政执法责任制；规范政府的行为。
|
| 关 键 词： | 税源管理 依法治税 协税护税 |
| 文章编号： | 1008-8466(2003)05-0022-03 |
| 修稿时间： | 2003-07-26 |
Necessity of Management of Tax Source and Countermeasures |
| |
| ZHU Quan. Necessity of Management of Tax Source and Countermeasures[J]. Journal of Changchun Communist Party Institute, 2003, 0(5): 22-24 |
| |
| Authors: | ZHU Quan |
| |
| Abstract: | Management of tax source is the basis of collection and management of tax.To strengthen tax source management is the objective requirement of present economic system,requirement of self-perfection of taxation and of administration of tax according to law.Countermeasures of management of tax source include strengthening basic construction,perfection of methods of management,strengthening the cooperation between units to finish the work of assistance and protection of tax,optimizing the service of tax -paying and improving tax-payers s consciousnes'of deference,carrying out the system of responsibility in tax legal administration and regulating governmental behaviour. |
| |
| Keywords: | management of tax source administration of tax by law assistance and protection of tax |
| 本文献已被 CNKI 维普 等数据库收录！ |
