摘要
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 。
In response to faced challenge after China's entry into WTO, a legal taxation environment featuring fairness,impartiality and openness is required in China. It is an important system in taxation improvement and involves developing citizens' quality. currently taxation environment can't keep up with social development ,which directly hamper and influence tax collection and management. In furthering reform on tax system it's a new task and measure to coordinate the relationship between taxation system improvement and market operation mechanism.
出处
《学术探索》
2003年第6期29-31,共3页
Academic Exploration
关键词
不良税收环境
成因
对策
Infavorable taxation environment
Cause
Countermeasure
